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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2080

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.2080

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

190.2080 Preheaters. Preheaters are substantial pieces of equipment installed in air intake passages of large industrial boilers in steam plants. The units heat air utilized by the boiler, causing more efficient fuel combustion and greater heat production. The air preheater itself constitutes materials and the drive mechanism constitutes "fixtures." 7/8/65.