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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1140

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1140

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

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190.1140 Well Drilling—Taxable Items. The charge made by a contractor for drilling a well is not subject to sales tax. However, such contractor is a consumer of the materials such as casing used on such operation and tax applies to sale of such items to contractor. 12/30/53.