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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0360

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0360

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

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190.0360 Drapes. Draperies, even though custom made and installed pursuant to a lump-sum contract are personal property and not "fixtures" nor is the supplier a construction contractor consuming "materials" under Regulation 1521. 8/17/64; 8/19/64.