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 190.2290

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

190.2290 Truck Scale Installation. A contract to furnish and install a truck scale is a construction contract for the installation of materials and fixtures. The scale base and the foundation are materials. The scale components such as beams, levelers, etc., are fixtures. The registering devices, dials are fixtures. The cover plates for the pit and component parts thereof are materials. The labor of installing and concurrently assembling the parts is exempt as installation labor. In a lump-sum contract, the measure of tax would be the purchase cost of the materials and component parts of the fixture(s). 3/19/79; 7/10/96.