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
190.0340 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.