Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0960

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

190.0960 Steel Fabricator as Retailer. Although a steel fabricator may be the consumer of reinforcing bars which he installs by wiring onto the ends of masonry steel previously installed within concrete block walls by a masonry contractor the steel fabricator is the retailer of masonry steel which he does not install at the jobsite in its final resting place. 12/21/67.