Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.