Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 330.2223


330.2223 Erection and Maintenance of Temporary Ice Rink. A taxpayer contracts to provide and install two ice skating surfaces to be used in the taping of a television special. The contract specifies that installation of the surfaces begin on July 6, with taping scheduled for July 10 and July 11, followed by dismantling of the rink on July 12. The contract specifies that the taxpayer is to provide two ice skating surfaces and related support equipment such as header-boards, hoses (up to 100") and refrigeration containers, dasher rails consisting of 440' of steel frame with lexan covers, and tenting material to cover the ice skating surfaces during the daylight hours. The contract further specifies that the taxpayer is to provide supervision of the installation, maintenance, resurfacing, and removal of the ice rink and transportation of ice equipment and trained personnel to and from the rink site. The contractual obligations of the client are to provide generators to power the refrigeration equipment, water for ice machines, devices such as wheelbarrows for disposal of the ice, liability insurance naming the taxpayer as the insured, labor to assist in setting up and breaking down the ice rink, security, parking and site access for the taxpayer's engineers, and accommodations for the ice engineers and project managers.

The contract is for the lease of ice rinks rather than for providing of a service. Tax applies in accordance with Regulation 1660. 11/22/96.