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 190.1060

(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.