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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1760

Sales and Use Tax Annotations


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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.