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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


190.0000 Construction Contractors—Regulation 1521

Annotation 190.2160

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

190.2160 Shower Stall Units. Prefabricated fiber glass shower stall units which include walls and floors are fixtures. 11/30/67.