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 190.1080

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

190.1080 Trenches. Where a contractor either performs, subcontracts, or supervises, the digging of trenches, laying of irrigation pipe line, and backfilling, it constitutes the performance of a contract to improve real property. Accordingly, the contractor is the consumer of the materials used and the cost thereof is taxable. 11/17/54.