Important Notice: Real Property Contract List and Tangible Personal Property List

This document contains lists to provide general guidance to assist in determining if an item of tangible personal property is installed or applied to real property and becomes part of real property as part of a real property contract or if the transaction is a sale and installation of such tangible personal property. These lists are intended to be instructive to each item or transaction, but the facts and circumstances for a particular transaction could alter the application of the tax.