Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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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.