Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.