Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1978

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 190.1978

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

---

190.1978 Movable and Demountable Wall Panels. Demountable wall panels held in place solely by internally generated pressure without permanently affixed splines are tangible personal property rather than fixtures or materials. 8/27/74.