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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2338

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.2338

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

190.2338 Wall Panels. Wall panels furnished and installed to realty are materials but free-standing panels not attached to realty are tangible personal property. Bookcases, cabinets, etc., attached to panels affixed to realty are fixtures but are tangible personal property when affixed to free-standing panels. 9/3/86.