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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 190.1237
(b) Specific Property as "Materials" or "Fixtures"
190.1237 Automatic Farm Irrigation System. A master control box consisting of toggle switches and controls for orchard solenoid valves, a control panel that provides start/stop functions for pumps and turbines and level switches for deep-well pumps, and the cabinet to house the panels are considered fixtures under Regulation 1521. Accordingly, these items are considered sold (fixtures) under a construction contract and tax applies as outlined in Regulation 1521(b)(2)(B). 7/13/73.