Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0256 Factory-Built School Buildings—Issuance of Resale Certificate. A resale certificate may be issued for factory-built school buildings if the purchaser is to resell without installation but may not be given if the purchaser has an existing contract to furnish and install for a school district or community college district. If a resale certificate has been properly issued, the purchaser enters into a contract to furnish and install for a school district or community college district and the 40% measure applies on the purchaser's resale. The purchaser cannot consider itself the consumer in such situation and pay on 40% of its purchase price. 12/28/90.