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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2360

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2360

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

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190.2360 Water Heaters. A water heater is considered a "fixture" and as such the sale thereof by a contractor is a taxable sale. Measure of the tax is the selling price of the heater exclusive of any charge for installation. Under a lump-sum contract by a contractor who is not the manufacturer of the fixture, the contractor's cost is the measure of the tax. If a contractor purchases such a heater taxpaid and installs it under lump-sum contract, no further tax is due. 12/21/53.