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
190.0360 Drapes. Draperies, even though custom made and installed pursuant to a lump-sum contract are personal property and not "fixtures" nor is the supplier a construction contractor consuming "materials" under Regulation 1521. 8/17/64; 8/19/64.