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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 190.1515
(b) Specific Property as "Materials" or "Fixtures"
190.1515 Elevator Cab and Hydraulic Cylinder Hoist. The construction and installation of an elevator cab attached to a hydraulic cylinder embedded in the ground is considered a fixture under Regulation 1521(c)(7). The hydraulic cylinder hoist which lifts the elevator is "hoisting machinery" pursuant to Regulation 1521(c)(7) and is also classified as a fixture. 10/29/86.