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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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B


150.0000 Buildings and Other Property Affixed to Realty—Regulation 1596

Annotation 150.0260


150.0260 Furnished Apartment Houses. The sale of a furnished apartment house involves the sale of tangible personal property subject to sales tax. What constitutes personalty rather than realty with respect to the usual items in such a transaction is summarized below:

Curtain rods, drapery rods, venetian blinds, and window shades are regarded as part of the realty.

Attached wall beds are realty.

Wall-to-wall carpeting and pads tacked down are realty; untacked rugs or carpets are personalty.

Laundry platform and attached clothes line on roof of property are realty.

An intercommunicating system is realty.

Gas stoves are personal property.

Hot water heater and tank is realty.

Fire hose is personalty while racks holding same are realty.

Elevators are realty.

In-a-door beds, if affixed to door or walls are realty, but if movable from room to room, are personalty.

Electric clocks are personalty.

Neon sign is realty. 7/9/53.