Laws, Regulations and Annotations

Search

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 190.0253

(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.