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
190.0640 Reconditioning Road Surface. A contractor is a consumer when he rips up the old road surface, mixes the surface with road oil and spreads the resulting mixture to form a reconditioned surface. 5/28/57.