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 190.2350

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

190.2350 Wardrobes. A taxpayer has a contract with the military to furnish and install steel wardrobes. The wardrobes are designed for storage of clothes and personal effects and are attached with two screws to the wall of a military housing unit.

These wardrobes constitute fixtures under Regulation 1521. They are fastened to the realty and are adaptable to the realty to which they are annexed. The wardrobe units are integral to the function for which the military housing units are intended, i. e., residency for military personnel. The taxpayer is the consumer of the wardrobes installed and the proper measure of tax is the taxpayer's purchase price. 5/14/85.