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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0750

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0750

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

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190.0750 Repair of Signs. A construction contractor contracts to repair a sign that is a fixture. The contractor will repair it in place or will repair the sign and then reinstall it. The contractor is performing a construction contract. If the contractor bills in lump sum, it is a consumer of any parts and materials furnished to repair the sign, and tax applies to the sale to the contractor or to the contractor's use. If the contractor makes a separate charge for the parts and materials furnished to repair the sign, the contractor is the retailer of such property and tax applies to that separate charge. 10/24/96.