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BTLG Table of Contents > Sales and Use Tax Annotations > B > 150.0000 Buildings And Other Property Affixed To Realty > Annotation 150.0200

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B

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150.0000 Buildings and Other Property Affixed to Realty—Regulation 1596

Annotation 150.0200

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150.0200 Fall-Out Shelters. Sales of fabricated steel shelters to persons who install them are retail sales and taxable as such. 11/22/61.