Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.