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 190.1310

(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.