Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0400

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

190.0400 Home Owner—Liability of. The home owner is under no obligation whatsoever for payment of use tax with respect to materials used by a construction contractor in erecting a home. The tax is the contractor's obligation and there is no basis whatsoever for holding the home owner liable for the tax. Even if the contractor installed "fixtures," the home owner is under no tax liability to the State since the contractor would be making a sales subject to sales tax and he alone could be held liable for that tax. 6/20/50.