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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2402

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2402

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

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190.2402 Wrought-Iron Gates. A wrought-iron gate 7'6" high and more than 20 feet wide is considered materials akin to doors and fencing, even though it may be fabricated offsite and installed as a unit. 12/20/91.