Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013

Sales and Use Tax Annotations

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190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.6000


190.6000 Subcontractor's Obligation. A subcontractor has submitted an irrevocable bid to a general contractor who has in turn submitted an irrevocable bid for a public agency construction contract. The bid contains a provision that it is revoked if the general contractor is not awarded the contract, but otherwise qualifies for a fixed-price contract. The subcontractor's obligation may be defeated only by a condition subsequent which is not under the subcontractor's control. The bid still qualifies as being for a fixed price. 7/15/91.