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 190.0522

(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.