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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1680

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1680

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

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190.1680 Highway Lighting Facilities. Traffic signals are "fixtures" and the installer is the retailer.

The wires, conduits, and poles are "materials." 7/28/53.