Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2351

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

190.2351 Wardrobes. Prefabricated steel wardrobe closets which are designed for storage of clothes and personal effects and are attached with two screws to the wall of a military housing unit are fixtures under Regulation 1521. Wardrobe facilities are integral to the function of a building for residency purposes and the manner of fixation is permanent enough to make the building complete for the function for which it is intended. That these units are modular and easy to install does not undercut the nature of their function to improve and perfect the habitability of the structure in which they are installed. 5/6/85.