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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521
Annotation 190.0040
(a) In General—Activities Constituting Contracting or Making of Improvements
190.0040 Asphalt on Roads. A person who sells and delivers liquid asphalt to an area other than a roadway where it is mixed with dry material and subsequently used for road surfacing is a retailer of the liquid asphalt. A person who furnishes and spreads liquid asphalt in its final resting place upon a roadway is a contractor and the consumer of the liquid asphalt. A person who sells and delivers liquid asphalt to the roadway is the retailer of the liquid asphalt, if he is not responsible for the subsequent mixing, spreading and compacting of the material. A contractor is a consumer when he spreads asphalt on a road and covers it with fine gravel, repeating the process as many times as is necessary to obtain the desired thickness of finished roadway. 5/22/57.