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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1217

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1217

(b) Specific Property as "Materials" or "Fixtures"

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190.1217 Air Conditioning Units. Air conditioning units used to "cool computers" are fixtures and not machinery and equipment. When furnished pursuant to a contract with the United States, the contractor is the consumer making an improvement to real property. 2/26/90.