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 190.0360

(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.