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Business Taxes Law Guide—Revision 2024
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 190.2189
(b) Specific Property as "Materials" or "Fixtures"
190.2189 Signs. Large outdoor advertising signs erected upon land are structures and the contractor is the consumer of the materials used. Signs attached to buildings are fixtures because they become real property when affixed.
For pole signs, the pole is a material and the sign is a fixture if it is prefabricated. If it is not prefabricated it is materials. For example, channel letter signs are not prefabricated. Each letter is fabricated as it is being installed. Accordingly, the labor involved is exempt installation labor. 11/18/83.