Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.1100

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

190.1100 Water, contract for furnishing and spreading during highway construction to aid in dust control and in compacting the road, at a stated price per 1,000 gallons, constitutes a contract for the improvement of realty and not the sale of tangible personal property. 8/9/50.