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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2332

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2332

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

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190.2332 Volley Ball and Badminton Equipment. The sleeves for the poles of the volley ball and badminton equipment, which are set in the floors of gymnasiums, are regarded as "materials." The poles, nets and other component parts of the volleyball and badminton equipment are neither "materials" nor "fixtures" since they are readily removed from the gymnasium floor and are not intended to be permanently affixed to the building. Instead, they are regarded as tangible personal property and the taxpayer is the retailer of such component parts. 8/8/95.