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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0980

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0980

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

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190.0980 Subcontractor Using Contractor-Furnished Materials. When a general contractor furnishes "materials" used in improving realty to subcontractor who does actual work, and subcontractor does not actually purchase the "materials" from the general contractor but is merely paid a flat price for the work, the general contractor is regarded as the consumer of the "materials." 10/24/52.