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 190.1880

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

190.1880 Leaded Glass Church Windows are not "fixtures" but are constructed by consuming "materials" in improving realty. Same as to hospital windows. 2/21/52.