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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 190.0740
(a) In General—Activities Constituting Contracting or Making of Improvements
190.0740 Relocatable Classrooms. Latchkey/preschool program buildings are not designed or intended for use as school buildings and are not classified as factory-built school buildings. Therefore, the furnishing and installing of such buildings constitutes construction contracts on which the manufacturer will owe tax on materials and fixtures. 3/1/90.