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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1400

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.1400

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

190.1400 Compressors, Condensing Units and Evaporative Condenser are "fixtures"; "walk-in" boxes, tubing installed in conduits or laid in concrete, are "materials." 3/16/51.