Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 190.2200

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

190.2200 Sinks and Counter Tops. Stainless steel sinks fastened to wooden casework are fixtures.

Counter tops are materials. 12/4/61.