Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"
565.0240 Cooler Units. Cooler units are integral parts of systems composed of ducts and other materials that comprise air-conditioning systems for the buildings to which they are attached. As such, the units are "fixtures." (Regulation 1521(a)(5).) 3/12/57. (Am. 2003–2).