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"
190.1985 Magic Aisles as Fixtures or Materials. Magic Aisles, which are filing and storage facilities of a proprietary design that move on special tracking installed in new additional flooring resting on, and screwed to, the complete floor of an existing building, are usually installed in specialized buildings. The attachment of the new added flooring and tracking constitutes the installation of materials, and the attachment of the storage units in the tracking constitutes the installation of fixtures. 5/12/76.