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 190.1760

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

190.1760 Incinerators. Extensive outdoor structures built on a brick or concrete base, with the brick work done at the erection site, are materials. 12/3/52.