Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1355 "Clean Rooms." A modular "clean room" which is assembled and then attached to real property is a fixture. If, on the other hand, the "clean room" was assembled from the real property out (i.e., the first piece attached to real property and the next piece attached to the first, etc.), the room will be regarded as composed of materials except for any items of the type listed as fixtures in Regulation 1521. 8/9/89.