Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

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   


190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2180


190.2180 Shutters. The function of an item is frequently important in determining its status as "materials" or "fixtures", as well as its method of attachment. Movable shutters, which serve no function other than venetian blinds or shades, (i.e., rather than as doors, windows, or partitions) and are no more an integral part of the building than a venetian blind or shade, are considered fixtures. 4/26/55.