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 190.0870

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

190.0870 Septic Tanks. A person who furnishes a septic tank and places it in its final resting place with no further movement being made of the tank is regarded as a construction contractor furnishing and installing materials (the septic tank) whether or not also attaching the leach lines to the septic tank. 8/19/75. (Am. 2010-1).