Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0747

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

190.0747 Repair of Fixtures. A firm is in the business of repairing fixtures such as heating, ventilation and air conditioning units. It contracts with the customer and then subcontracts with others to do the actual work. The firm collects from the customer and pays the subcontractor a predetermined distribution.

Assuming the items repaired are fixtures which, if removed for repair are reinstalled by the subcontractor, the subcontractor is the consumer of all parts furnished in the performance of a lump-sum contract. If subcontractor bills the sales price of the parts separately, it is the retailer of the parts and it may not accept a resale certificate from the firm with whom the customer contracts. 5/22/97.