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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0080

Sales and Use Tax Annotations


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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.