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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2111

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2111

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

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190.2111 Safety Railings on Staircase/Walkway. Safety metal hand railings installed in a light rail station and embedded in cement are "materials" rather than "fixtures." Therefore, the contractor, who furnishes and installs the rails, is the consumer of the rails and sales tax applies to charges by the vendor for fabricating the rails for the contractor. 6/7/95.