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 190.1220

(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.