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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0070

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.0070

(a) In General—Activities Constituting Contracting or Making of Improvements

190.0070 Bank ATM. Free-standing or counter-top automated teller machines (ATMs) are tangible personal property and tax applies to the gross receipts from a retailer's sale of such ATMs. Contracts to furnish and install such units are not construction contracts. However, ATMs which are built into the wall of a building or other structure are classified as "fixtures" under Regulation 1521. Contracts to furnish and install such units are construction contracts. Tax applies to the sales of such "fixtures" as specified in that regulation. 3/16/98. (M99–2).