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
190.0592 Parking System. Installation of a parking system in a public parking garage, which consists of ticket issuing machines, automatic payment machines, exit reading machines, payment units and cashiering units that are interconnected by data and voice lines is a construction contract under Regulation 1521. The components are materials or fixtures. 2/14/90.