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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 190.0080
(a) In General—Activities Constituting Contracting or Making of Improvements
190.0080 Boat Marina. A lump-sum contract to furnish and install a boat marina from prefabricated plastic or sheet metal sections is a construction contract—the prefabricated sections constituting materials. 4/22/68.