Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0320 Concrete Cattle Troughs. Concrete cattle feed and watering troughs are "materials" which result in improvements to realty when installed. Labor costs for installing the troughs are not taxable. 9/29/64.