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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


190.0000 Construction Contractors—Regulation 1521

Annotation 190.2120

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

190.2120 Sculptured Splash Deflectors. Bronze sculptures which comprise center splash deflectors in large decorative concrete fountains, designed and installed as integral components of realty, constitute materials. 8/31/65.