Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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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.