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 190.2402
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2402 Wrought-Iron Gates. A wrought-iron gate 7'6" high and more than 20 feet wide is considered materials akin to doors and fencing, even though it may be fabricated offsite and installed as a unit. 12/20/91.