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 190.2180
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
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.