Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2060

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

C

---

190.0000 Construction Contractors—Regulation 1521

Annotation 190.2060

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

---

190.2060 Pneumatic Conveying Systems. Pneumatic conveying systems installed by a contractor are considered "materials."

Motors, fans and ducting used directly with the motors and fans are regarded as "fixtures." 2/19/53.