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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 190.2050

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.2050

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

190.2050 Plug-In Handset Intercom Units. Plug-in handset intercom units are not "fixtures" under Regulation 1521 since they are not "accessory to a building" within the meaning of that concept as it is used in paragraph (a)(5). They remain tangible personal property. When the units are hard wired into a system, they would be regarded as "fixtures." 2/26/75.