Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0522 Materials Used in "Overhead Processes." A construction contractor uses materials for corrective work, warranty repairs, modifications and make-overs for no additional charge to the customer. The contractor is the consumer of such materials and sales or use tax applies to the purchase price. 10/7/93.