Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0600

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

190.0600 Prime Contractor Selling to Subcontractor. When a California subcontractor is unable to obtain certain materials and they are acquired out-of-state by the principal contractor and shipped and charged to the subcontractor, it is a taxable sale as the subcontractor is deemed to be the consumer of such materials. 3/2/53.