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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2280

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2280

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

190.2280 Trees. A tree is a "fixture". 12/2/66.