Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2100

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 190.2100

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

190.2100 Pumping Equipment. Installation of pumping equipment for a lump-sum price is regarded as the sale of a fixture. If, however, it is installed in such a manner as to remain personal property, it is not a fixture and tax applies to selling price but not to installation charges separately stated. 5/13/54.