Tax Rules: Final: 5703-9
5703-9-42 Installation or sale of septic
tanks
A person who, upon order of the owner of land or upon order
of a building contractor or subcontractor, furnishes a septic
tank for a building and delivers it by placing it in an
excavation prepared by another, but does not connect the
inlet of the tank to the building and the outlet to the
leaching bed, is the vendor of the septic tank and is
responsible for collection of the sales tax on the sale.
The mere fact that several sections of the tank may be
cemented together by the vendor in the excavation, at the
time of delivery, does not result in the tank being
incorporated into the structure or an improvement to real
property at that time, since it is still unavailable for use
until connections are completed.
Effective: 3-1-67 as TX-15-30
Promulgated under: 5703.14