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 190.1680

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

190.1680 Highway Lighting Facilities. Traffic signals are "fixtures" and the installer is the retailer.

The wires, conduits, and poles are "materials." 7/28/53.