Construction and building materials definition

Construction and building materials means tangible personal property which, when combined with other tangible property, loses its identity to become an integral and inseparable part of a structure or building project, and the term includes public and private improvements to real property. Construction and building materials include, but are not limited to, such things as: asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring and connections, fireplace inserts, electrical heating and cooling conduit, pipes, and equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing, sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other landscaping materials, wall board, wall coping, wall paper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. The above materials, when used for forms or other items which do not remain as an integral or inseparable part of a structure or project are not construction materials.
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Examples of Construction and building materials in a sentence

  • Construction and building materials sold to Contractor and subcontractors for use on structures, roads, streets, highways, and other public works owned by Routt County are exempt from Colorado sales and use taxes.

  • Construction and building materials not identified as important historic features and items to be saved (per the list established in stipulation 2.j.) shall be offered to local businesses specializing in reuse of building materials and/or the general public/public entities, selected at the Developer’s discretion, for reuse.

  • Construction and building materials not identified as important historic features and items to be saved (per the list established in stipulation 2.j.) shall be offered to local businesses specializing in reuse of building materials and/or the general public/public entities, at the Developer’s discretion, for reuse.

  • Construction and building materials sold to the contractors and sub- contractors for use on structures, roads, streets, highways, and other public works owned by the County are exempt from State, RTD and Cultural District sales and use taxes.