Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521
Annotation 190.1140
(a) In General—Activities Constituting Contracting or Making of Improvements
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.