Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
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.