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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1450

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1450

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

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190.1450 Device to Raise and Lower Causeway. A device used to raise and lower a portion of a causeway to allow ships to pass underneath is classified as a fixture and not machinery and equipment. 3/19/84.