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 190.1840

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

190.1840 Jetway Units. Jetway units are in operation a part of, or an extension of, a structure, and constitute corridors for passenger use similar to hallways in a building; they are "materials" notwithstanding the fact that they are movable and have a telescopic action, since they are permanently attached at one end to the building. 6/7/61.