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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1473

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1473

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

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190.1473 Dock Boards. Dock boards are in the nature of ramps and perform a function essential to the building. They are an accessory to the building and do not lose their identity when placed or installed and thus are classified as fixtures under Regulation 1521(a)(5). When not in use, the dock boards actually become a part of the floor of the loading dock. The fact that the dock board is a "self contained unit," can be removed from the site within one man hour, and the remaining hole filled for less than $25.00 does not compel a conclusion that the dock board is machinery and equipment rather than a fixture. 3/22/71.