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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2032

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2032

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

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190.2032 Parking Gates and Door Locks. Parking gates and door locks are fixtures and are to be treated as tangible personal property when leased with the right of removal by the lessor when the lessor is not also the lessor of the realty to which the items are affixed. Accordingly, tax is due on the lease receipts when the items are not acquired tax paid and leased in substantially the same form as acquired. 9/16/77.