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 190.0192

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

190.0192 Environmental Enclosure. An environmental enclosure which measures 50'x180'x14' high is completely moveable and can be disassembled without damage either to the enclosure or to the building in which it is located.

Contracts for the erection of free-standing structures are construction contracts notwithstanding that the structure is erected inside another structure. The environmental enclosure is of a substantial size and permanence and, thus, is regarded as an improvement to realty. Tax applies to the cost to the contractor who installs such an enclosure under a contract with the United States. 5/18/94.