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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1591

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1591

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

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190.1591 Fireplace Package. A fireplace package consists of a firebox in which the combustion takes place, plus other components needed to complete the installation, such as wall pipe, chimney pieces, fire stops, elbows and flue supports. This is a package of materials, and is taxable when sold to a construction contractor who will install the components. These items do not constitute a fixture. 4/13/92.