Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1300

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

190.1300 Cabinets, built and installed on the premises of building and not "prefabricated," are not regarded as fixtures, and contractor is consumer of materials used. 10/17/50.