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 190.1040

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

190.1040 Tanks. Tanks with a 500 barrel capacity and larger which are erected at the jobsite from prefabricated parts are regarded as improvements to realty. The contractor is the consumer of material used. 1/22/59.