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 190.1260

(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"

190.1260 Beeswax, Tacks, Brads, Thread, Binding and Floor Covering Adhesive used in installing carpeting and other floor coverings are "materials." 3/9/51.