Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0980 Subcontractor Using Contractor-Furnished Materials. When a general contractor furnishes "materials" used in improving realty to subcontractor who does actual work, and subcontractor does not actually purchase the "materials" from the general contractor but is merely paid a flat price for the work, the general contractor is regarded as the consumer of the "materials." 10/24/52.