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 190.2060

(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.