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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1040

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1040

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

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190.1040 Tanks. Tanks with a 500 barrel capacity and larger which are erected at the jobsite from prefabricated parts are regarded as improvements to realty. The contractor is the consumer of material used. 1/22/59.