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"
190.2380 Water Softener. A water softener is a "fixture" and tax applies to amount charged by contractor for the fixture, exclusive of installation charges.
Under a lump-sum contract where the contractor is not the manufacturer, the sales price for tax purposes is the cost of the fixture to the contractor. 11/13/53; 10/20/53.