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 190.2975

(e) FIXED-PRICE CONTRACTS

190.2975 Obligation of Parties. In retail sales contracts, only one party need be obligated for the grandfather exemption of fixed price contracts entered into prior to July 15, 1991, to apply, but in construction contracts, both parties must be obligated. 6/17/92.