Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.