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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0600

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0600

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

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190.0600 Prime Contractor Selling to Subcontractor. When a California subcontractor is unable to obtain certain materials and they are acquired out-of-state by the principal contractor and shipped and charged to the subcontractor, it is a taxable sale as the subcontractor is deemed to be the consumer of such materials. 3/2/53.