Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2710

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

190.2710 Prefabricated Cabinets—Out-of-State Contracts. A construction contractor installs prefabricated cabinets, as defined under Regulation 1521(c)(2), at an out-of-state job site. The materials that will be incorporated into a fixture of which the contractor will be the retailer may be purchased under a resale certificate. If however, the cabinets are not prefabricated, a resale certificate cannot be issued but the contractor may purchase materials exempt from sales tax under section 6386 if all the conditions set forth under that section are met. 12/30/93.