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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2340

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2340

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

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190.2340 Wall-to-Wall Carpet. Wall-to-wall carpet is regarded as part of the real property even though the method of attachment may be such that the carpet can readily be removed or changed in its position, as the so-called "loose-lay" carpet attached by a sticky tape. 8/24/64.