Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2230


190.2230 Swimming Pool Cleaning Units. Swimming pool cleaning units consisting of a floating head, sweep hoses and feeder hose designed for and intended to remain connected at poolside to, and as an integral part of, a total pool cleaning system consisting of pump, motor, electrical wiring, switches and water piping constitute fixtures under Regulation 1521. 2/9/77.