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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2680

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2680

(d) Fixtures and Materials Purchased for Out-of-State Use

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190.2680 "Materials," Purchased Outside State or in Interstate Commerce, used in fulfilling construction contract outside state, although stored here prior to use, are not subject to use tax. 7/26/51.