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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1455

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1455

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

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190.1455 Direct Cost. A cabinet is considered prefabricated and, therefore, a fixture when 90 percent of the total direct cost of labor and materials used for fabricating and installing the cabinet is incurred before the cabinet is affixed to the real property. In calculating whether a cabinet is considered to be "prefabricated," costs of labor such as workers compensation, medical coverage and income/payroll taxes are included in computing the direct cost of labor used in fabricating and installing the cabinets. 1/26/97. (M99–1).