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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0760

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0760

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

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190.0760 Reredos, contract to erect in church is construction contract, and contractor is consumer of materials used. 2/16/50.