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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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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.