Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0700


190.0700 Reinforcing Steel Contractors—Tilt-Up Walls. In constructing a concrete building with tilt-up walls, a building contractor constructs wall forms on the ground at the jobsite. A reinforcing steel contractor places reinforcing bars (rebars), which he has cut to appropriate lengths, into the forms. The ends of the rebars protrude from the sides of the wall forms. The building contractor next pours concrete into the forms and over the rebars. After the concrete hardens, the building contractor removes the forms and tilts the wall panels into place. The reinforcing steel contractor then installs column steel rods with metal stirrups between adjacent panels, and he wires and welds the overlapping ends of rebars which extend across the space occupied by the column steel. The building contractor then places pouring forms between the adjacent panels and fills the space with concrete.

Since the reinforcing steel contractor performs his functions with respect to the construction of the walls of the building from fabrication of the panels to installation in their final resting place he is a construction contractor with respect thereto. Accordingly, the rebars, column steel, and stirrups are regarded as materials which he consumes in constructing improvements to realty. 10/4/67.