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 190.1000

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

190.1000 Super Slides. Super Slides, structures several stories high consisting of a metal tubing framework which are erected on concrete foundations and are permanently affixed to the realty, are improvements to realty. Accordingly, the contractor is the consumer of the materials used in erecting the Super Slides. 1/2/68.