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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2515

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2515

(c) Measure of Tax

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190.2515 Proper Period for Reporting "Fixtures" and "Materials." The proper period for reporting sales of fixtures and consumption of materials for transactions constituting "construction contracts" under Regulation 1521 are:

(1) Tax is due for installed fixtures no later than the reporting period during which they are installed; and

(2) Tax is due on materials for the reporting period during which they are allocated to a contract.

This rule is applicable to construction contractors who furnish and install fixtures and/or materials in the performance of construction contracts. 8/11/78.