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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0835

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.0835

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

190.0835 Satellite Antenna. The furnishing and installation of a satellite antenna for the U.S. government is a construction contract under Regulation 1521. All components of the antenna and its operating system are classified as either materials or fixtures. 11/29/84.