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 190.1340

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

190.1340 Ceramics Kiln. A large ceramics kiln which is wired directly into the electrical circuit of a building is a fixture under Regulation 1521. 9/20/67.