Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2236

(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"

190.2236 Telephones Equipment. Detachable telephone handsets and modular switching equipment are properly classified as machinery and equipment under the terms of Regulation 1521 (c)(8) even though their use is limited to a single overall communication system provided by the retailer.

For purposes of Regulation 1521, general purpose telephone switching equipment is considered "standardized" unless it is custom made and so unique in design that its use is limited to a single application at a single location in the system. 5/7/91.