Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 190.1380

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

190.1380 Community Antenna Television System. A community antenna television system is considered "material." Installing contractor is, therefore, the consumer and tax applies on sale of materials to contractor. 8/23/66.