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 190.2130

(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"

190.2130 Security Systems. The sale and installation of a security system utilizing electronic sensors, digital computer, and master control panel with integrated wiring for detection of forced entry, fire, smoke, etc., constitutes a construction contract. 2/22/71.