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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1288

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1288

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

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190.1288 Built-In Beds. The frame and box spring of a built-in bed constitute fixtures if they are firmly attached to realty. The mattress of a built-in bed is regarded as ordinary tangible personal property because it is similar to furniture or furnishings and is easily removed. 2/9/81.