Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2560

(c) MEASURE OF TAX

190.2560 Trees. Inasmuch as a tree is a fixture, a person who purchases a tree and grows it into a mature tree of substantial size and value is regarded as the "manufacturer" thereof. Accordingly, the measure of the tax is the cost price, which is deemed to be the price at which similar fixtures in similar quantities ready for installation are sold by the person to other contractors. 12/2/66; 1/14/85.