Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0165

(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS

190.0165 Crushing Roadbed. A road contractor removes old concrete and asphalt roadbeds and stockpiles it. Another firm contracts to crush the stockpiled concrete or asphalt into small particles. The contractor then uses the crushed particles to reconstruct the road.

The crushing of the cement and asphalt is a taxable process. At the time it was crushed, the stockpiled roadbed material was tangible personal property not realty. Therefore, the crushing firm is not improving realty, but is rather processing tangible personal property. 3/4/77. (Am. 2004–2).