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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1316

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1316

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

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190.1316 Cargo Container Cranes. A cargo container crane which is 100 feet high, weighs approximately 1000 tons, is designed to handle 40 ton payloads, is operated electrically, and is installed on a short supporting rail on a pier is a fixture under Regulation 1521(a)(5).

Modifying a cargo container crane, after years of use, by lengthening its boom and/or its height to allow retrieval of the containers from taller and wider ships does not result in fabrication of a new item of tangible personal property. Rather, the modification is a process to refit the crane for the use for which it was originally produced. When a taxpayer enters into a lump sum contract to perform such modifications, the taxpayer is the consumer of the parts it uses and should pay sales tax reimbursement to its vendors. 3/24/94.