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 190.2380

(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.