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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1160

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1160

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

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190.1160 Wind Tunnels. A contractor fabricating and erecting a wind tunnel is the consumer of the materials involved. Sales tax applies to the sales price of such materials to the contractor. 6/12/56.