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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 190.2501
(c) Measure of Tax
190.2501 Marked-Up Billing for Materials. If a contractor bills a customer an amount for "sales tax" computed upon his/her marked-up billing for materials, it is assumed in the absence of convincing evidence to the contrary that he/she is a retailer of the materials. It is immaterial that the contractor's software billing program does not allow for lump-sum invoicing or that the billing method is required by the customer. 10/28/93.