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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1180

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1180

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

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190.1180 Window Suppliers. A window supplier cannot qualify as a consumer unless, under the terms of the contract, he is obligated to install the window and is responsible for its proper installation. In such case, he may make the installation himself or engage a subcontractor who is other than the prime building contractor and consumer. If the window supplier installs the window under contract, he is the consumer. 11/4/64.