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 190.0590

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

190.0590 Parabolic Antenna Subsystem. A contract to erect a large parabolic antenna subsystem to be affixed to land, including foundation, lower tower, site preparation, utilities and laying of cables to control building, is a construction contract. 5/4/67.