Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1885

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 190.1885

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

---

190.1885 Lump-Sum Price-Fixture Repair. When a heating and air conditioning contractor enters into a lump-sum (flat price) contract to repair a fixture, either in place or one which is reaffixed to the realty, the contractor is the consumer of the parts used. As a consumer, the sale of the parts to the contractor, or the use of the parts by the contractor, is subject to tax. (Regulation 1521(c)(6).) 11/18/94.