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 190.1050

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

190.1050 Telephone Switching Equipment. A sale of "off the shelf" general purpose telephone switching equipment, sold for use in general purpose office buildings, is considered machinery and equipment. Accordingly, the sale to the U.S. Government is exempt if there is no use, of the equipment, by the contractor prior to the sale. 12/18/89.