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"
190.1360 Clothesline poles are "materials" and the purchase of pipe from which the poles are fabricated is subject to tax. Contractor who furnishes and installs a clothesline pole is performing a contract to improve real property and is the consumer of the "materials." 7/21/54.