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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521
Annotation 190.1288
(b) Specific Property as "Materials" or "Fixtures"
190.1288 Built-In Beds. The frame and box spring of a built-in bed constitute fixtures if they are firmly attached to realty. The mattress of a built-in bed is regarded as ordinary tangible personal property because it is similar to furniture or furnishings and is easily removed. 2/9/81.