Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0180 Dumping of Rock for a Breakwater—Last Act Test. Whether the dumping of rock in a breakwater constitutes the improving of realty depends on the work, if any, which must be performed on the rock after it is dumped. The pouring of ready mixed concrete in a form is not considered to be improving realty because the concrete must be spread, tamped, and smoothed after it is poured. Likewise the spreading of gravel is not an improvement to realty because after it is spread it must be leveled, tamped and rolled.
Taxability will turn on whether or not additional work need be performed on the rock after it is dumped on the breakwater. If the dumping of the rock from the barge is the last act necessary to put the rock in place in the breakwater, then the dumping of the rock is an improving of realty rather than a sale of tangible personal property. 6/18/52.