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 190.1400
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1400 Compressors, Condensing Units and Evaporative Condenser are "fixtures"; "walk-in" boxes, tubing installed in conduits or laid in concrete, are "materials." 3/16/51.