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 190.2420


190.2420 Components. Turbines, pump-turbines and kaplan turbines, and governors are "fixtures." As the installer is the retailer, his gross receipts must be ascertained. The fixtures are partially manufactured at the factory, and shipped unassembled or as subassemblies to the jobsite. If the final assembly at the jobsite involves only the attaching of components to real property prior to any further assembly of personal property components, tax does not apply to such installation labor. If, however, there is any jobsite assembly or processing of personal property prior to its being affixed to real property, charges for such assembling or processing would be subject to tax. 4/7/66.