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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1670

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1670

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

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190.1670 Helium Compressor. Components of a helium compressor system mounted on structural steel skids or platforms for permanent installation on a foundation cannot be individually considered as machinery and equipment because the system as a whole is a "fixed work" as defined in Regulation 1521(a)(1)(A)2. This conclusion is supported by the U.S. government's specifications stating that the system is a permanent installation and there is no intent to remove any part of it at a later date. 3/16/84; 7/10/96.