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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0160

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0160

(a) In General—Activities Constituting Contracting or Making of Improvements

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190.0160 Completion of Subcontractor's Contract by Prime Contractor.
When, due to labor difficulties, a subcontractor is unable to complete installation of equipment, and the prime contractor completed the job and deducted actual labor cost, a percentage of overhead, taxes and insurance from the subcontract price, the prime contractor assisted the subcontractor in completing his contract in consideration of a reduction in the subcontract price. Thus, the fixtures belonging to the subcontractor were installed by the prime contractor without acquiring title thereto, and hence no additional tax is due from the subcontractor. 9/21/53.