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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 190.2300

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

190.2300 Turbines, Pump-turbines and Kaplan Turbines, and Governors. These items are "fixtures." 4/7/66.