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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 190.1785
(b) Specific Property as "Materials" or "Fixtures"
190.1785 Interior Wall Panels. A company manufactures and sells prefabricated wall panels that are placed into floor and ceiling channels, screwed into place and finished with trim pieces. The customer can take down the walls and reconfigure their placement as needed. Whether the walls ever are reconfigured or not, they can be, and that is a part of their advertised attraction and a consideration in their purchase. Such "modular wall systems" and "relocatable walls" are noticeably different and less permanent in appearance than traditional walls. These types of wall systems are classified as tangible personal property because they are not permanently affixed to the realty, they may be used in almost any building without requiring any special adaptation, and they generally are intended to be movable and re-configurable. 04/26/01.