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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 190.2020

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.2020

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

190.2020 Nurserymen. Nurserymen are contractors selling "fixtures" when they contract to dig, transport and plant ornamental trees they have bought for that purpose. However, in the installation of a lawn, nurserymen are consumers of the materials used. 1/18/65.