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 190.2548


190.2548 Transportation Charges. A construction contractor purchased a crane from an out-of-state vendor. The crane is shipped to the jobsite by the vendor by common carrier in a completed condition. The contractor installs and tests the crane but performs no jobsite assembly. Title passes from the contractor to the purchaser at the completion of the installation and testing.

The contract for the sale and installation of the crane does not separately state the sales price of the crane; therefore, tax is measured by the cost of the crane to the contractor. Since transportation charges are separately stated by the vendor, the transportation charges are not regarded as being part of the measure of tax. 11/9/94.