| | 1: | | Title: | | | | | Volume/Number: | 2009 | | | | Issuing Agency: | | | | | 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.) | | | | Date Created: | 02 05 2009 | | | | Agency ID: | ST 09-0009-GIL | | | | ISL ID: | 000000029219 Original UID: 13694 FIRST WORD: Legal | |
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