Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1310 Materials—Cabinets and Counters—Laminated Plastic Tops.
Laminated plastic cabinet and counter tops furnished and installed by a specialty contractor after the cabinets or counters have been installed by other contractors are regarded as "materials." 1/4/60.