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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1560

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1560

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

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190.1560 Fabricated Formica—Incorporation into Fixture. Fabricated formica is "material." However, as part of a "prefabricated" cabinet, it would be part of a "fixture." 9/18/64.