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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1860

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1860

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

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190.1860 Koolshade Screens. Koolshade screens are of a nature that they become so architecturally and functionally integrated with the building to which they are attached that they may be considered "materials" rather than "fixtures." The function of Koolshade screens is to minimize direct solar radiation into the interior of buildings. The screens may be set up as part of a window closure or may be offset from the building by outriggers or other means. Window screens are classified as "materials." 5/26/64.