Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.1180 Window Suppliers. A window supplier cannot qualify as a consumer unless, under the terms of the contract, he is obligated to install the window and is responsible for its proper installation. In such case, he may make the installation himself or engage a subcontractor who is other than the prime building contractor and consumer. If the window supplier installs the window under contract, he is the consumer. 11/4/64.