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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 190.2197
(b) Specific Property as "Materials" or "Fixtures"
190.2197 Signs—Directory, Custom Metal Consoles, and Dimensional Letters. Although the directories are built into a wall, mounted on a pedestal, or contained in a display area on a counter, all the directories retain their identity as an accessory when installed. They do not lose their identity and become an inseparable part of the real property. The company claims that the architectural integration of the directories should affect the findings. While it is acknowledged that the company's effort in making the directories aesthetically pleasing and in conformity with the architecture of the building may make the products of higher quality, the fact remains that the directories are not built piece by piece on the site. They are built at the company's plant and then attached in some manner to the real property so as to become an accessory to the building and, therefore, must be classified as fixtures.
The consoles are also built at the plant and then brought to the construction site in large pieces. Console type installations are considered materials consumed by the company if the consoles are affixed to the floor and assembled at the jobsite into the desired configuration.
Dimensional letters are considered fixtures because they are manufactured off the jobsite and do not lose their identity when installed. The on-site construction of a sign may be crucial to the classification of the sign. The amount of labor involved to affix letters that have already been manufactured off site does not change the classification from that of fixture. 9/11/91.