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"
190.2235 Telephone Equipment. Telephone handsets and modular switching equipment are regarded as machinery and equipment. Standardized, off-the-shelf, general purpose switching equipment is also regarded as machinery and equipment, unless the removal of that switching equipment would cause damage to the equipment itself or the building in which it is installed. For example, standardized, off-the-shelf, general purpose equipment which is not free standing equipment simply hardwired into the building, but is open, unprotected equipment that is physically attached to the building, that if removed would create a hole over four feet square will be regarded as a fixture. 5/30/91.