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 190.0260

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

190.0260 Fluorescent Lighting. A contract to service fluorescent lighting for a uniform monthly fee is a lump-sum construction contract. Tubes and ballasts installed pursuant to the contract are fixtures. The appropriate measure of tax is the selling price to the contractor of the tubes and ballasts. 4/14/66.