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 190.2660

(d) FIXTURES AND MATERIALS PURCHASED FOR OUT-OF-STATE USE

190.2660 "Fixtures," sale of, in this state, to contractor who is to use in construction contract out-of-state is an exempt sale for resale. 7/26/51.