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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1720

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1720

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

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190.1720 Incinerators. Portable type incinerators which are sectional and are assembled on the purchaser's property, are classified as "fixtures" for sales tax purposes. 6/12/56.