Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0740 Relocatable Classrooms. Latchkey/preschool program buildings are not designed or intended for use as school buildings and are not classified as factory-built school buildings. Therefore, the furnishing and installing of such buildings constitutes construction contracts on which the manufacturer will owe tax on materials and fixtures. 3/1/90.