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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521
Annotation 190.1760
(b) Specific Property as "Materials" or "Fixtures"
190.1760 Incinerators. Extensive outdoor structures built on a brick or concrete base, with the brick work done at the erection site, are materials. 12/3/52.