Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.1060 Temporary Fair Exhibits are not improvements and retailer is taxable on his gross receipts, without deduction for charges for construction and assembly, but not including separate charges for installation. 4/17/50.