Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0455 Installing Customer-Provided Signs. A contractor who only installs customer-provided signs that are classified as "fixtures" under Regulation 1521 and does not perform any fabrication of the sign prior to installation would not be required to obtain a seller's permit. If, however, the contractor performs fabrication labor prior to installation or furnishes property which is not considered "material" within the meaning of Regulation 1521, the contractor would be required to hold a seller's permit and report and pay sales tax to the Board on such charges. 1/24/94.