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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2660

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2660

(d) Fixtures and Materials Purchased for Out-of-State Use

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190.2660 "Fixtures," sale of, in this state, to contractor who is to use in construction contract out-of-state is an exempt sale for resale. 7/26/51.