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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 190.0835
(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.