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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 190.1940
(b) Specific Property as "Materials" or "Fixtures"
190.1940 Mirrors, Furnishing and Installation of. A mirror which merely hangs on a wall by wires attached to nails would not be regarded as becoming part of the realty, but where a mirrored wall is installed or where "glass" becomes an integral and inseparable part of the completed structure the "glass" or mirrored wall is regarded as "materials." Mirrors may also be "fixtures", as in the case of frame mirrors securely affixed to the building by screws which have not lost their identity as accessories when placed or installed. If the mirrors involved are "fixtures" the last retail sale would be made by the subcontractor to the contractor. 11/28/52.