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 190.0980

(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.