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BTLG Table of Contents > Sales and Use Tax Annotations > B > 150.0000 Buildings And Other Property Affixed To Realty > Annotation 150.0395

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B

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150.0000 Buildings and Other Property Affixed to Realty—Regulation 1596

Annotation 150.0395

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150.0395 Oil Well Pumping Unit. The in-place sale by an owner of the land of an oil well pumping unit whose parts are attached to realty by concrete, bolts, screws, etc., is not taxable when removal of the pumping unit is not contemplated by the contract of sale.

However, if some of the items of the unit such as the motor or pumping unit are not attached to the realty but rather resting in place solely by force or gravity, the sale of such items would be subject to sales tax. 6/3/88.