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Business Taxes Law Guide—Revision 2024
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 190.2115
(b) Specific Property as "Materials" or "Fixtures"
190.2115 Scoreboards. Scoreboards and timers manufactured prior to installation and affixed by the manufacturer-contractor to a stadium are "fixtures." Where title to the fixtures passes to the owner of the stadium in consideration of the right of the manufacturer-contractor to lease advertising space on them the measure of tax is the same as in the case of a sale of fixtures under a lump-sum construction contract. 11/20/67.