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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1086

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1086

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

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190.1086 Unlicensed Contractor. The fact that a person is not licensed as a construction contractor does not mean that it cannot be defined as one for the purpose of sales and use taxes. The Sales and Use Tax Law does not distinguish between entities that are licensed and those which are not. It only looks at the transaction between the parties. Therefore, a person acted as a construction contractor when it furnished and installed the fixtures. 3/21/95.