Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.