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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 190.1500

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.1500

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

190.1500 Electronic Control Panels for Conveyor System. An electronic control panel, specifically engineered and custom designed to control a conveyor type mail sorting system in a U.S. Post Office, is classified as a fixture for sales and use tax purposes. 12/4/89.