Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(e) FIXED-PRICE CONTRACTS
"SCHEDULE OF PRICES. All applicable sales taxes, State and/or Federal, and any other special taxes, patent rights, or royalties are included in the prices quoted in this Proposal."
The contractor may purchase materials for use in this contract, if it was entered into before Nov. 8, 1989, without payment of the ¼% increase in the state tax rate effective December 1, 1989, by issuing an exemption certificate in the manner provided by Regulation 1667, and may sell fixtures under this contract at the prior rate. 4/23/90.
(Note: Section 6376 was repealed effective January 1, 1992.)