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 190.2497

(c) MEASURE OF TAX

190.2497 "Male" Telephone Connector. A "male" telephone connector is made of hard plastic and is approximately 4 inches long by 1½ inches wide. This connector is attached by wire to a standards telephone handset. The telephone handset with the male connector is plugged into a similar "female" connector which is wired to the building. This "male" connector with standard telephone handset is general purpose, off-shelf modular switching equipment since it is sold for use in general purpose office buildings pursuant to Regulation 1521(c)(8) and therefore constitutes "machinery and equipment" under Regulation 1521(a)(6). The female connector wired into the building is "materials" pursuant to Regulation 1521(a)(4). 8/29/88.