Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.