Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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190.0000 Construction Contractors—Regulation 1521 (View entire section)

(a) In General—Activities Constituting Contracting or Making of Improvements

(b) Specific Property as "Materials" or "Fixtures"

(c) Measure of Tax

(d) Fixtures and Materials Purchased for Out-of-State Use

(e) Fixed-Price Contracts