Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2508

(c) MEASURE OF TAX

190.2508 On-Premise Electric Signs. On and after October 1, 2000, when a lump-sum construction contract for the furnishing and installation of an on-premise electric sign by the seller does not contain a separately stated sales price for the sign, the measure of tax shall be thirty three percent of the total contract price and not some greater or lesser amount. Regulation 1521(c)(12)(B). 12/31/01.