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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 190.1720

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.1720

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

190.1720 Incinerators. Portable type incinerators which are sectional and are assembled on the purchaser's property, are classified as "fixtures" for sales tax purposes. 6/12/56.