Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

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 190.0640

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

190.0640 Reconditioning Road Surface. A contractor is a consumer when he rips up the old road surface, mixes the surface with road oil and spreads the resulting mixture to form a reconditioned surface. 5/28/57.