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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 190.1620

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.1620

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

190.1620 Garbage Disposal Unit. Electrically operated garbage disposal units are regarded as "fixtures" and the tax applies to the retail selling price. If an additional charge is made for installation and is separately stated it would be excludible from tax base. 1/12/53.