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 190.0340

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

190.0340 Fabrication by Wholly-Owned Subsidiary. Fabrication performed by a structural steel firm which installs the "material" under a construction contract is not subject to tax. However, when the fabrication is performed by a wholly-owned subsidiary, such fabrication constitutes part of the "sales price" of the material acquired by the parent. 5/20/97.