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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2380

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2380

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

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190.2380 Water Softener. A water softener is a "fixture" and tax applies to amount charged by contractor for the fixture, exclusive of installation charges.

Under a lump-sum contract where the contractor is not the manufacturer, the sales price for tax purposes is the cost of the fixture to the contractor. 11/13/53; 10/20/53.