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 190.0300

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

190.0300 Concrete. Persons supplying ready-mix concrete to contractors or owners under contracts which merely require delivery, whether to separate receptacles or to forms, are retailers. 1/12/50.