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Title

  • Legal letter ruling: construction contractors:

Description

  • When a construction contractor permanently affixes tangible personal property to real property, the contractor is deemed the end user of that tangible personal property. As the end user, the contractor incurs Use Tax on the cost price of that tangible personal property. See 86 Ill. Adm. Code 130.1940 and 86 Ill. Adm. Code 130.2075. (This is a GIL.)

Originally Deposited as: 13694

Published By:
Phone Number:

Language(s): EN-English

Volume or Year: 2009
Number or Issue:

Date Created: 02 05 2009
Date Last Modified: 02 05 2009

Librarian Remarks:

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1. CONSTRUCTION CONTRACTORS (ST090009.pdf).
Document Size:14990 Software: Acrobat Distiller 6.0 Windows Version: 1.4