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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1280

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.1280

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

190.1280 Blackboards and bulletin boards built into and becoming an integral part of wall are "materials." Prefabricated blackboards and bulletin boards attached to wall as unit by screws or nails are "fixtures." 1/11/50.