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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 190.0592
(a) In General—Activities Constituting Contracting or Making of Improvements
190.0592 Parking System. Installation of a parking system in a public parking garage, which consists of ticket issuing machines, automatic payment machines, exit reading machines, payment units and cashiering units that are interconnected by data and voice lines is a construction contract under Regulation 1521. The components are materials or fixtures. 2/14/90.