Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2020 Nurserymen. Nurserymen are contractors selling "fixtures" when they contract to dig, transport and plant ornamental trees they have bought for that purpose. However, in the installation of a lawn, nurserymen are consumers of the materials used. 1/18/65.