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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 190.1320
(b) Specific Property as "Materials" or "Fixtures"
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.