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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0340

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0340

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

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190.0340 Fabrication by Wholly-Owned Subsidiary. Fabrication performed by a structural steel firm which installs the "material" under a construction contract is not subject to tax. However, when the fabrication is performed by a wholly-owned subsidiary, such fabrication constitutes part of the "sales price" of the material acquired by the parent. 5/20/97.