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 190.0592

(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.