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 190.2338
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2338 Wall Panels. Wall panels furnished and installed to realty are materials but free-standing panels not attached to realty are tangible personal property. Bookcases, cabinets, etc., attached to panels affixed to realty are fixtures but are tangible personal property when affixed to free-standing panels. 9/3/86.