Laws, Regulations and Annotations
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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 190.1380
(b) Specific Property as "Materials" or "Fixtures"
190.1380 Community Antenna Television System. A community antenna television system is considered "material." Installing contractor is, therefore, the consumer and tax applies on sale of materials to contractor. 8/23/66.