Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1978 Movable and Demountable Wall Panels. Demountable wall panels held in place solely by internally generated pressure without permanently affixed splines are tangible personal property rather than fixtures or materials. 8/27/74.