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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1320

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1320

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

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190.1320 Cathodic Protection System. Most items used in a cathodic protection system are "fixtures." This includes the ground anodes and rectifiers. Wiring, conduit, poles, and backfill are "materials." 9/16/54.