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