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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


190.0000 Construction Contractors—Regulation 1521

Annotation 190.0256

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

190.0256 Factory-Built School Buildings—Issuance of Resale Certificate. A resale certificate may be issued for factory-built school buildings if the purchaser is to resell without installation but may not be given if the purchaser has an existing contract to furnish and install for a school district or community college district. If a resale certificate has been properly issued, the purchaser enters into a contract to furnish and install for a school district or community college district and the 40% measure applies on the purchaser's resale. The purchaser cannot consider itself the consumer in such situation and pay on 40% of its purchase price. 12/28/90.