Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.