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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1690

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1690

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

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190.1690 Hoppers. Hoppers used to hold abrasive materials for a sand blasting facility are fixtures, not machinery or equipment when they are physically attached to the realty and were expressly made for use in conjunction with the fixed works. Without them, the sand blast facility could not be used for its intended purpose. 5/31/94.