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 190.2900

(e) FIXED-PRICE CONTRACTS

190.2900 Irrevocable Bids. A contractor will be considered to have entered into a fixed price contract prior to July 15, 1991, if prior to that date he/she submitted a bid that became irrevocable prior to that date and was accepted prior to becoming revocable, even if such acceptance occurs after July 15, 1991. 7/16/91.