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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1120

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1120

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

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190.1120 Weatherstrip and Insulation Contractors are regarded as consumers of weatherstripping and insulation materials used in fulfilling their contracts. 8/1/50.