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 190.1440

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

190.1440 Darkening Curtains. Darkening curtains or draperies installed in school classrooms for audio-visual purposes constitute fixtures. Such curtains are distinguishable from typical draperies installed in homes ordinarily considered personal property in several respects, including the following: The darkening curtains are fire resistant and could not be taken down and cleaned without ruining their fireproof character; they are customized to fit windows of various sizes and shapes and, therefore, are not moved from one room to another; the curtains are relatively high quality and expected to last many years; sometimes the tracks are recessed in the ceiling while other times they would be attached to the surface of the ceiling with screws; at times the curtains would be permanently sewed to the flanges extended from the rollers while at other times they would be attached to the rollers with hooks. 6/3/65.