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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0470

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0470

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

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190.0470 Kiosks. A contracts to sell and install kiosks in a mall. The contract provides that the kiosk will be bolted or otherwise fastened to the mall floor. Tax applies to sales or uses of materials used by A in the fabrication and erection of kiosks. Tax does not apply to the cost of A's labor. However, tax applies to the labor cost of fabrication of materials by persons other than A. 6/30/94.