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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0840

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0840

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

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190.0840 Sculpture. Taxability of commissioned sculptured works of art for specific landscape designs depends upon the nature of the merging of the work with the place of installation insofar as the identity of the work of art is concerned. If the work of art becomes an integral and inseparable part of a building, thus losing its identity like a mosaic tile mural applied on the wall piece by piece, the artist is the consumer of the materials used and tax is applicable to the sale of the materials to the artist. If a sculptor attaches his completed work of art on a wall with a bolt, the work of art is a fixture because it becomes an accessory to the building and does not lose its identity as an accessory when installed. The sculptor is the retailer of the fixture, the retail price of which is taxable. 10/23/69.