Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.

