Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1978

(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.