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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0960

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0960

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

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190.0960 Steel Fabricator as Retailer. Although a steel fabricator may be the consumer of reinforcing bars which he installs by wiring onto the ends of masonry steel previously installed within concrete block walls by a masonry contractor the steel fabricator is the retailer of masonry steel which he does not install at the jobsite in its final resting place. 12/21/67.