Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0740

(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.