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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1200

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1200

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

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190.1200 X-ray Booths. A construction company was the consumer of materials used in the construction of lead-lined X-ray booths consisting of prefabricated panels fastened together and to a concrete floor by metal bolts. Although the booths were designed to be dismantled and portable, they were of substantial size and permanence so as to be considered improvements to realty. 8/11/64.