Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.