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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0522

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0522

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

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190.0522 Materials Used in "Overhead Processes." A construction contractor uses materials for corrective work, warranty repairs, modifications and make-overs for no additional charge to the customer. The contractor is the consumer of such materials and sales or use tax applies to the purchase price. 10/7/93.