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BTLG Table of Contents > Sales and Use Tax Annotations > B > 150.0000 Buildings And Other Property Affixed To Realty > Annotation 150.0520

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150.0000 Buildings and Other Property Affixed to Realty—Regulation 1596

Annotation 150.0520

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150.0520 Removal of a House. If a buyer purchases a house or other structure affixed to land for removal by him, but prior to removal resells it to a third party pursuant to an agreement which provides that the third party or someone hired by him is to remove the structure from the land, the buyer's sale of the house or other structure to the third party is a sale of real property since at the time of his sale the structure is still affixed to the land. 9/10/69.