Laws, Regulations, and Annotations
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Business Taxes Law Guide—Revision 2025
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521
Annotation 190.2280
(b) Specific Property as "Materials" or "Fixtures"
190.2280 Trees. A tree is a "fixture". 12/2/66.