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 190.2535


190.2535 Subletting of Steel Fabrication. The fact that a taxpayer who is a steel fabricator and construction contractor sent out some of its steel to be fabricated because a deadline prevented him from fabricating all of the steel in his own plant does not prevent the tax from applying to the charges for fabrication of the steel by the outside fabricator when the taxpayer is the consumer of the steel. 3/22/73.