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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 190.0870
(a) In General—Activities Constituting Contracting or Making of Improvements
190.0870 Septic Tanks. A person who furnishes a septic tank and places it in its final resting place with no further movement being made of the tank is regarded as a construction contractor furnishing and installing materials (the septic tank) whether or not also attaching the leach lines to the septic tank. 8/19/75. (Am. 2010-1).