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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 190.0320

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.0320

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

190.0320 Concrete Cattle Troughs. Concrete cattle feed and watering troughs are "materials" which result in improvements to realty when installed. Labor costs for installing the troughs are not taxable. 9/29/64.