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 190.1160
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.1160 Wind Tunnels. A contractor fabricating and erecting a wind tunnel is the consumer of the materials involved. Sales tax applies to the sales price of such materials to the contractor. 6/12/56.

