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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0925

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0925

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

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190.0925 Signs as Fixtures. A contract for the sale and installation of large Styrofoam letters, installed by gluing them to a building, is a construction contract and the letters are fixtures. The contractor is the retailer of the fixtures, and the measure of tax is detailed in Regulation 1521(b)(2)(B). 3/8/90.