Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

705.0000 CONSTRUCTION CONTRACTORS—Regulation 1806

Annotation 705.1000

705.1000 Time and Materials Contracts. In the case of time and materials contracts, the place of sale of fixtures and the place of use of materials that were not purchased tax paid is the jobsite. (Regulation 1806(b).) 10/8/96.