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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 190.2680
(d) Fixtures and Materials Purchased for Out-of-State Use
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.