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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1220

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1220

(b) Specific Property as "Materials" or "Fixtures"

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190.1220 Aluminum Louver. An aluminum louver consisting of slats which are firmly attached to a supporting framework and when installed are not adjustable, but become almost a part of the wall of a building, is not a fixture and measure of tax is cost of "materials." 7/13/53.