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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0125

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0125

(a) In General—Activities Constituting Contracting or Making of Improvements

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190.0125 Carpeting—Carving Designs or Grooves. Carving of a decorative design or grooves into an installed carpet is an operation which is not performed on tangible personal property. After a carpet has been permanently affixed to flooring, it loses its identity as tangible personal property. No tax applies to carving a decorative design or groove into carpeting which has been permanently installed. 12/21/92.