Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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 190.0080
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0080 Boat Marina. A lump-sum contract to furnish and install a boat marina from prefabricated plastic or sheet metal sections is a construction contract—the prefabricated sections constituting materials. 4/22/68.