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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1080

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1080

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

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190.1080 Trenches. Where a contractor either performs, subcontracts, or supervises, the digging of trenches, laying of irrigation pipe line, and backfilling, it constitutes the performance of a contract to improve real property. Accordingly, the contractor is the consumer of the materials used and the cost thereof is taxable. 11/17/54.