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 190.1340
(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.