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"
190.2360 Water Heaters. A water heater is considered a "fixture" and as such the sale thereof by a contractor is a taxable sale. Measure of the tax is the selling price of the heater exclusive of any charge for installation. Under a lump-sum contract by a contractor who is not the manufacturer of the fixture, the contractor's cost is the measure of the tax. If a contractor purchases such a heater taxpaid and installs it under lump-sum contract, no further tax is due. 12/21/53.