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 190.1330

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

190.1330 Catwalks, Ladders, and Stairs Attached to Wine Tanks. Catwalks, ladders, and stairs attached to tanks classified as fixtures are part of the overall system and are fixtures also, rather than materials. The catwalks, stairs, and ladders are in the nature of accessories to the tank and they do not lose their identity as accessories when installed. 8/14/79.