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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1218

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1218

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

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190.1218 Air Distribution System. Electrical parts and piping gaskets installed on an air distribution system which is affixed to realty and is used to start jet engines on a flight line are "materials," not machinery and equipment. The contractor is the consumer of such property. 2/26/90.