Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
Annotation 190.1220
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1220 Aluminum Louver. An aluminum louver consisting of slats which are firmly attached to a supporting framework and when installed are not adjustable, but become almost a part of the wall of a building, is not a fixture and measure of tax is cost of "materials." 7/13/53.