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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1340

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1340

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

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190.1340 Ceramics Kiln. A large ceramics kiln which is wired directly into the electrical circuit of a building is a fixture under Regulation 1521. 9/20/67.