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 190.1288

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

190.1288 Built-In Beds. The frame and box spring of a built-in bed constitute fixtures if they are firmly attached to realty. The mattress of a built-in bed is regarded as ordinary tangible personal property because it is similar to furniture or furnishings and is easily removed. 2/9/81.