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 190.2410

(c) MEASURE OF TAX

190.2410 Buildings Approved by the Office of the State Architect. School buildings which are not approved by the Office of the State Architect are not "factory-built school buildings" as defined in section 6012.6 even though the school buildings may be designed in compliance with state laws for school construction. 8/23/91.