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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1790

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1790

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

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190.1790 Interior Wooden Window Shutter. A taxpayer is in the business of furnishing and installing interior wooden window shutters for customers' homes. The contractor purchases and sells completed and finished shutters and bills customers lump sum.

Since shutters of this type are fixtures, the contractor is the retailer of the fixtures it furnishes and installs. Sales tax applies to those retail sales. If the contract with the customer does not state the sales price of the fixtures (lump sum billing) and the contractor purchases shutters in a completed condition, the sale price is the cost price of the shutters to the contractor.

The contractor is required to hold a seller's permit since it is a seller of fixtures. 9/29/94.