Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0355

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 190.0355

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

---

190.0355 Glass Breakage—Window Glazier. A glazier is a consumer of glass, windows, and mirrors furnished and installed pursuant to a lump-sum construction contract to improve real property. In performing those contracts, the glazier is the consumer of all materials used including any breakage that may occur while performing the contracts. Accordingly, use tax is due measured by the purchase price of items withdrawn from ex-tax resale inventory, including broken materials. 3/20/90.