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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 190.0260
(a) In General—Activities Constituting Contracting or Making of Improvements
190.0260 Fluorescent Lighting. A contract to service fluorescent lighting for a uniform monthly fee is a lump-sum construction contract. Tubes and ballasts installed pursuant to the contract are fixtures. The appropriate measure of tax is the selling price to the contractor of the tubes and ballasts. 4/14/66.