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BTLG Table of Contents > Sales and Use Tax Annotations > B > 150.0000 Buildings And Other Property Affixed To Realty > Annotation 150.0551

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150.0000 Buildings and Other Property Affixed to Realty—Regulation 1596

Annotation 150.0551

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150.0551 Sale of Central Cooling and Ice Storage Facility. The sale, in place, of a central cooling and ice storage facility (part of the cooling system), is exempt from the sales tax when there is no contemplation that either the seller or buyer will remove the facility, or any portion of the facility, from the realty. The only tax due is the tax paid at the time of construction. 4/23/91