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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 190.1780

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.1780

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

190.1780 Industrial Ovens and Dryers. Industrial ovens and dryers in the main, are materials constituting structures or improvements to realty. 12/14/56.