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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0860

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0860

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

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190.0860 Separate Documents Covering Furnishing and Erection. A contract for furnishing and erecting a structure may consist of two separate documents, one calling for the furnishing of the structure or parts and the other calling for their erection. The mere fact that two separate documents are involved does not require the conclusion that Regulation 1521 is inapplicable where the intent as evidenced by the dates on the contracts, or otherwise, is shown to be that the obligation is both to furnish and erect the material. 11/20/64.