Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2010
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 190.0870
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0870 Septic Tanks. A person 
who furnishes a septic tank and places it in its final resting place with no further movement being made of the tank is regarded as a construction contractor furnishing and installing materials (the septic tank) whether or not also attaching the leach lines to the septic tank. 8/19/75. (Am. 2010-1).