Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.