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 190.2501


190.2501 Marked-Up Billing for Materials. If a contractor bills a customer an amount for "sales tax" computed upon his/her marked-up billing for materials, it is assumed in the absence of convincing evidence to the contrary that he/she is a retailer of the materials. It is immaterial that the contractor's software billing program does not allow for lump-sum invoicing or that the billing method is required by the customer. 10/28/93.