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 190.0925

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

190.0925 Signs as Fixtures. A contract for the sale and installation of large Styrofoam letters, installed by gluing them to a building, is a construction contract and the letters are fixtures. The contractor is the retailer of the fixtures, and the measure of tax is detailed in Regulation 1521(b)(2)(B). 3/8/90.