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 190.1160

(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.