Laws, Regulations and Annotations

Search

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 190.1440

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

190.1440 Darkening Curtains. Darkening curtains or draperies installed in school classrooms for audio-visual purposes constitute fixtures. Such curtains are distinguishable from typical draperies installed in homes ordinarily considered personal property in several respects, including the following: The darkening curtains are fire resistant and could not be taken down and cleaned without ruining their fireproof character; they are customized to fit windows of various sizes and shapes and, therefore, are not moved from one room to another; the curtains are relatively high quality and expected to last many years; sometimes the tracks are recessed in the ceiling while other times they would be attached to the surface of the ceiling with screws; at times the curtains would be permanently sewed to the flanges extended from the rollers while at other times they would be attached to the rollers with hooks. 6/3/65.