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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1520

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1520

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

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190.1520 Elevator Control Boxes. The control boxes are placed or installed in an isolated equipment room, and not embodied in the elevator unit. Isolating component operating features of a fixture cannot change their status as fixtures, unless the isolated features are so embodied in the structure that they lose their identity. 10/20/64.