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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0220

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0220

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

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190.0220 Fabrication. The fabrication of precast steel piling to be emplaced by another contractor constitutes a taxable sale of personal property in that the transaction involves the fabrication of such property for the emplacing contractor who is the consumer using it to improve real property. 2/21/55.