Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.