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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 190.0115

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.0115

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

190.0115 Car Wash Facility. A lump-sum contract to construct a car wash facility is a construction contract within the meaning of Regulation 1521. 2/25/75.