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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1310

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1310

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

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190.1310 Materials—Cabinets and Counters—Laminated Plastic Tops.
Laminated plastic cabinet and counter tops furnished and installed by a specialty contractor after the cabinets or counters have been installed by other contractors are regarded as "materials." 1/4/60.