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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 705.0000 Construction Contractors > Annotation 705.1000

Uniform Local Sales and Use Tax Annotations

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705.0000 Construction Contractors—Regulation 1806

Annotation 705.1000

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705.1000 Time and Materials Contracts. In the case of time and materials contracts, the place of sale of fixtures and the place of use of materials that were not purchased tax paid is the jobsite. (Regulation 1806(b).) 10/8/96.