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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521
Annotation 190.2520
(c) Measure of Tax
190.2520 Reporting Period. A construction contractor who has purchased materials ex-tax for resale becomes liable for use tax upon such materials and should report the same in the reporting period in which the material is taken from stock for use in performing a construction contract.
Where "fixtures" are furnished and installed, they should be reported for the quarterly period in which installation is made. 1/29/57.