Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 190.1320

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

190.1320 Cathodic Protection System. Most items used in a cathodic protection system are "fixtures." This includes the ground anodes and rectifiers. Wiring, conduit, poles, and backfill are "materials." 9/16/54.