Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521
Annotation 190.1873
(b) Specific Property as "Materials" or "Fixtures"
190.1873 Laundry Facility. The following is a classification of items installed in a laundry facility in an institution:
Machinery and Equipment. The following items are machinery and equipment pursuant to Regulation 1521(a)(6) since they are used in the processing of tangible personal property (laundry). The classification is not influenced by the fact these items are affixed to realty, since these items are not essential to a building and the items may be removed without damage to the building:
Washer extractors
Tumble dryers
Cart washer
Roller ironer
Astro Tunnel-Matic (removes wrinkles from laundry)
Fixtures. The following items are fixtures pursuant to Regulation 1521(a)(5):
(1) Lint Filters/Fire Control and Mixed Air Reuse System. This unit is physically maintained on the roof of the building and connected to the dryers by ducts. The lint filters are connected to the building water supply and the compressed air system by galvanized pipe. Dust control systems and fire alarm systems have previously been determined to be improvements to realty. (Annotations 565.0265 and 565.0280, respectively).
(2) Waste Water Heat Recovery Water Pumping/Storage. This unit, through a heat exchanger, utilizes the heat in the waste from the washers to pre-heat the input water to the washers. The waste water is then discharged into the building sewer system. This item is a water heater. (Annotation 565.0290.)
(3) Flow Rock Storage System. This is a metal storage shelf which is 6.5 feet wide, 7 feet high, and 20 feet long. It is securely fastened to the concrete floor by bolts at each of the eight vertical members. The roller racks are an integral part of the unit and angled to provide gravity flow from rear to front. These racks are similar to shelves, are attached to the realty, and are accessories to the building which do not lose their separate identity as accessories. These racks are used to merely store the laundry and, therefore, they are not essential to the processing of the laundry. Therefore, the racks are not machinery and equipment.
Mixed Items. Items are part materials and part fixtures pursuant to Regulation 1521.
(1) Five Module Central Liquid Supply System. This unit is installed in a room along with all of the other plumbing related fixtures. Each module is connected to each washer via a plumbing manifold system. In addition, the system is connected to the building water supply and to compressed air systems by galvanized pipe. These items are either materials (piping valves and pipe fittings) or fixtures (plumbing fixtures).
(2) Flow Meters. Flow meters monitor steam and water flow through the laundry facility and can be removed and replaced without damage to the laundry facility or the building. These items are similar to pipes valves, tubing, and junction boxes incorporated into the building and connected to the buildings water supply and are generally considered to be materials (piping valves and pipe fittings) or fixtures (plumbing fixtures). 4/5/88.