Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1480

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

190.1480 Doors. Remote control doors are "materials." Door operating equipment, e.g., motors, etc., are "fixtures." 3/30/54.