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 190.1140

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

190.1140 Well Drilling—Taxable Items. The charge made by a contractor for drilling a well is not subject to sales tax. However, such contractor is a consumer of the materials such as casing used on such operation and tax applies to sale of such items to contractor. 12/30/53.