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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2710

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2710

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

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190.2710 Prefabricated Cabinets—Out-of-State Contracts. A construction contractor installs prefabricated cabinets, as defined under Regulation 1521(c)(2), at an out-of-state job site. The materials that will be incorporated into a fixture of which the contractor will be the retailer may be purchased under a resale certificate. If however, the cabinets are not prefabricated, a resale certificate cannot be issued but the contractor may purchase materials exempt from sales tax under section 6386 if all the conditions set forth under that section are met. 12/30/93.