Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0253 Factory-Built Buildings—Community Colleges. Community colleges that do not go through the process of having their purchases of factory-built buildings approved by the state architect do not qualify for the special tax treatment provided under section 6012.6 for "factory-built school buildings." 11/16/90.