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"
190.1760 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.