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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1380

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.1380

(b) Specific Property as "Materials" or "Fixtures"

190.1380 Community Antenna Television System. A community antenna television system is considered "material." Installing contractor is, therefore, the consumer and tax applies on sale of materials to contractor. 8/23/66.