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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1300

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1300

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

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190.1300 Cabinets, built and installed on the premises of building and not "prefabricated," are not regarded as fixtures, and contractor is consumer of materials used. 10/17/50.