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"
190.1288 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.