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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1100

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1100

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

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190.1100 Water, contract for furnishing and spreading during highway construction to aid in dust control and in compacting the road, at a stated price per 1,000 gallons, constitutes a contract for the improvement of realty and not the sale of tangible personal property. 8/9/50.