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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0540

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0540

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

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190.0540 Oil Wells. Contracts for cementing, plasticizing and acidizing of oil wells are contracts for the improvement of realty. 10/27/50.