Anybody who has ever purchased a house or condominium knows that you do not pay sales tax on that purchase. Why? Sales tax 101: The house or condo is considered real property and sales tax applies to sales of tangible personal property. But after buying that house or condominium, what if you have cabinets or countertops installed? Are they tangible personal property subject to sales tax or real property that escapes sales tax? While distinguishing between tangible personal property and real property is necessary in several contexts, it is not always a simple determination to make, particularly from a tax perspective.
