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
190.0600 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.