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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521
Annotation 190.1214
(b) Specific Property as "Materials" or "Fixtures"
190.1214 Aerial Platform. A mechanical aerial platform is a steel structure affixed to rails which are attached with bolts to the supporting structure of a building. The platform moves horizontally along the rails by means of wheels and vertically by means of hydraulics. It is used to service large military aircraft.
The platform is a "fixture." A contractor furnishing and installing it at a U.S. Air Force facility is the consumer of the platform. 9/30/88.