Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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Annotation 565.0195


565.0195 Uninterruptible Power Supply System (U.P.S.). A U.P.S. system installed at an Air Force Base with backup generators that provide electric power for the military base operation is equivalent to a generator. Since the U.P.S. is essential to the real property as opposed to being used, for example, in a manufacturing process, it is classified as a fixture rather than machinery and equipment under Regulation 1521. Also, if the conduit and wiring are incorporated as part of the U.P.S. in such a way that they become an integral part of the U.P.S., they take on the same characteristics, i.e., fixtures. Otherwise, they are considered materials. In either case, the contractor is considered the consumer of the conduit and wiring as well as the fixtures (the U.P.S.) and, as such, the sale to the contractor is subject to tax. 1/18/94.