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 190.2334


190.2334 Walk-In Cooler. A manufacturer states that the walk-in coolers are prefabricated at its plant and assembled as a prefabricated unit at the job site. They are fastened to the floor via the use of a ram set (trade name) gun using ram set fasteners, and to the walls via lag bolts or ram set fasteners. The walk-in cooler does not lose its identity as a walk-in cooler and may be removed (with a considerable amount of time and effort) and reinstalled at other locations.

Walk-in coolers are regarded as "materials" in those instances where they are affixed to and become an integral part of the real property. If the job merely entails fastening a self-contained unit to realty which does not lose its identity and can be removed without damage to realty, the walk-in cooler in this instance would properly be classified as a fixture. In the latter instance, tax would be due on the sales price of the material plus the fabrication labor involved prior to installation. 5/11/62; 6/27/62.

(See subsequent amendments to Regulation 1521 re measure of tax on fixtures manufactured by contractor.)