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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


190.0000 Construction Contractors—Regulation 1521

Annotation 190.0200

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

190.0200 Evaporative Coolers. A dealer who contracts to furnish and install evaporative coolers into mobilehomes, not on permanent foundations, and subcontracts the job to a heating and air conditioning contractor is a retailer of the evaporative coolers. The dealer is required to pay sales tax on the entire gross receipts of the retail sale. Since the mobilehome is not installed in a permanent foundation, it retains its status as tangible personal property. Accordingly, the contractor, in furnishing and installing the evaporative cooler, does not perform a construction contract. 5/31/91.