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 190.2680

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

190.2680 "Materials," Purchased Outside State or in Interstate Commerce, used in fulfilling construction contract outside state, although stored here prior to use, are not subject to use tax. 7/26/51.