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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1060

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1060

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

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190.1060 Temporary Fair Exhibits are not improvements and retailer is taxable on his gross receipts, without deduction for charges for construction and assembly, but not including separate charges for installation. 4/17/50.