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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0260

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0260

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

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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.