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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1480

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1480

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

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190.1480 Doors. Remote control doors are "materials." Door operating equipment, e.g., motors, etc., are "fixtures." 3/30/54.