Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0125

(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS

190.0125 Carpeting—Carving Designs or Grooves. Carving of a decorative design or grooves into an installed carpet is an operation which is not performed on tangible personal property. After a carpet has been permanently affixed to flooring, it loses its identity as tangible personal property. No tax applies to carving a decorative design or groove into carpeting which has been permanently installed. 12/21/92.