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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > B > 150.0000 Buildings And Other Property Affixed To Realty > Annotation 150.0680

Sales and Use Tax Annotations


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B

150.0000 Buildings and Other Property Affixed to Realty—Regulation 1596

Annotation 150.0680

150.0680 Water Meters. A sale of water meters in place as part of the sale of a private water system is a sale of tangible personal property when the meters are on land not owned by the seller, and subject to tax. 9/26/56.