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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 190.0253

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.0253

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

190.0253 Factory-Built Buildings—Community Colleges. Community colleges that do not go through the process of having their purchases of factory-built buildings approved by the state architect do not qualify for the special tax treatment provided under section 6012.6 for "factory-built school buildings." 11/16/90.