Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.0400

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0400 Paint Spray Booths and Built-In Floor Scales. Paint spray booths installed in sections and bolted to the floor, adapted to the structure itself for the specific purpose of a special type of painting, constitute "fixtures."

A five ton built-in floor dial floor scale is regarded as a material or fixture rather than machinery and equipment.

Sales tax applies to the sale to the contractor of parts and materials entering into the paint spray booths and scales, or fabricated parts therefor, or, in the case of the scale, the entire scale. 4/24/53.