Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2545

(c) MEASURE OF TAX

190.2545 Time and Material Contracts. Under a time and material construction contract which includes a separate charge itemized as "sales tax," the contractor is the retailer whether the property installed constitutes materials or fixtures. Sales tax applies to the separately stated charge for the property, including markup and fabrication charges. 11/14/94.