Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
Annotation 190.2060
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2060 Pneumatic Conveying Systems. Pneumatic conveying systems installed by a contractor are considered "materials."
Motors, fans and ducting used directly with the motors and fans are regarded as "fixtures." 2/19/53.