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Business Taxes Law Guide—Revision 2024
Transactions and Use Tax Annotations
815.0000 Construction Contractors—Regulation 1826
Annotation 815.0009
815.0009 Delivery of Construction Materials to Location Outside of Special Tax District. A construction contractor is directed by its customer to deliver certain equipment which the customer is purchasing to a location outside of the special tax district in which the job is located. The contractor is aware that the equipment will be used in the special tax district and it is engaged in business in that district. The contractor is required to collect the district use tax from the buyer even if installation of the equipment is not required. 1/26/95.