Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2500


190.2500 Marked-Up Billing for Materials. In making improvements to real property, a contractor billed the customer for materials at cost, added fifteen percent for overhead, computed sales tax reimbursement upon the total of these two items, and then added an additional ten percent for profit. The measure of tax is the amount upon which the contractor computes sales tax reimbursement. It includes the fifteen percent mark-up because that was used in computing sales tax reimbursement and excludes the ten percent mark-up because that was not used in computing sales tax reimbursement. 4/1/53.