Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0835 Satellite Antenna. The furnishing and installation of a satellite antenna for the U.S. government is a construction contract under Regulation 1521. All components of the antenna and its operating system are classified as either materials or fixtures. 11/29/84.