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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2200

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2200

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

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190.2200 Sinks and Counter Tops. Stainless steel sinks fastened to wooden casework are fixtures.

Counter tops are materials. 12/4/61.