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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1360

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1360

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

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190.1360 Clothesline poles are "materials" and the purchase of pipe from which the poles are fabricated is subject to tax. Contractor who furnishes and installs a clothesline pole is performing a contract to improve real property and is the consumer of the "materials." 7/21/54.