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"
190.1440 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.