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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 190.2230
(b) Specific Property as "Materials" or "Fixtures"
190.2230 Swimming Pool Cleaning Units. Swimming pool cleaning units consisting of a floating head, sweep hoses and feeder hose designed for and intended to remain connected at poolside to, and as an integral part of, a total pool cleaning system consisting of pump, motor, electrical wiring, switches and water piping constitute fixtures under Regulation 1521. 2/9/77.