Business Taxes Law Guide – Revision 2013
 

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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0720

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

190.0720 Reinforcing Steel Tilt-Up Walls. A manufacturer of reinforcing steel places the steel in horizontal forms in which a contractor pours concrete for slab walls. When the slab hardens, the contractor removes the forms and sets the slab in position in its final resting place as the wall of a building. Inasmuch as the concrete slabs are not in their final resting place when the manufacturer places the reinforcing steel, he is regarded as fabricating a concrete slab and his entire charges are subject to sales tax. 8/30/65.