CTA Case No. 1852 (Decision)

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c CIScIO,., o. 1852 3 propo � s s ~~ t on th~ gro u d t a t t 1 s ol~ l y as :: COI1tr ctor n ot ~ a co t act -r a . rnan c t r t th s M tiPJ � 0 I b a. y 22 , 9 7, s .t 0 r.1al l y ., a - ... f ro pot it i oner p y .ant or 104, 33 � rl f Ci ncy pe rc nt a.g t � xAs ~ t> na t� .., ma nuf'act e an c n- t ~cto � o r 19 2 a 1963 . 'r h c ;. i r a.s s " S I:.'St t WaS mod � i � d and e uc lat r on by r ws o n nt t �3' , 7 ) � 79 , comp ut ed a s f ollow ' The 0 to b3 r s ol ve i n t h is app!l) al i s ih t h r or o t -::.t it ion~ r is a anuf ;. ctur .r or contr a c t..- or of p t ess r1 cone pr o . cts s bj ~ c t to the 7% sa os t a 0 th~ 3%co tra c to ' s ta npo. by s c tions 18 191 0 t ho ax Co e , os c ti v l y .- Potit i on r c a i m ns is ts t h t, un . , t h a c ts obta i nin ' in t hi cas , t is co ntra ct r e . ' a e i n t h n a ct ur . of pr stross com on t pa ts of buil i n s , brid s, s p c i.fic pr o j c ts, a n o t r con- s tr uc t ion �or k pon s p c i~ l o rs a nd , t h r o , i t i s c contractor s ub j .c t to t e 3% t ax pres crib"" by s c tion i' 214

.c "T 1~1 c , t.h t o.t , 1ch r s f1n t p t1tt r- e. ctton 194{ ) cr t !' 215

�.- "";'1C 7.) I ]" - CT.~ ...:1r- .!1 r-;o. 1 852 5 s a man .ct ur .r of prestr~~se . co nc r3 t a pr od - ucts , p'Slt i t ion-~ is s � b j"'c t to th -:. 7~ t a x i po" e" b y Se c t i o n 1 6 o t e s ~me Co e , wh i c in p r t ~ ~o v i s: 3% contr a c t o ' s ta by Se ct i on 191 of n o Co e i s e se t :ia.l l y t a o t h s 1~ of sarv ce , l abo r ~ __ t .r i' 1 o c o ntr a c to r , wh i le a... S ction 18 . o t he s me Cooe , s upr a , i s l~ V i � upon =n, � f ct ur~ _ , p r o uc ~r or 1m - po t e r o tl e o r i ~inc 1 , ul , b, -r. t ..- , xc ha. c e , t ans.fo r of ti tl t o tic a rt .icles e nwner t e t he r i n . n~ r ing qui p ..e t a S ppl y Co. ~. Com � , CTA Case i'o. c_Bl , :ov. 29 , 19~ 6 ; $ . es ino 'o <.~. o. v. Col l . ' BTi c So ro. 195, Oct.- 4 , 954 , ;;..... f ' o i n J e L � ro. t -85o , .:;- . 3 , 195 ., 99 hi l . 841 . ") Our Ci � i l o i s t 1n -" i sh � s ~ co nt r � c t of s � 1 .fro m a c o ntr a c t f or " p i c ~ o wo k in th i s wb e: 1 T. 14 7.- co . tr~ ct for t 1�. l iv r y a t - c a~ta i n price o � an a r t i - cle h i ch t h ve n or 1 t h i i na ry I' 2 16 ,.

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c 4 1:o. 1852 ~"~ � 7 � ,; 218 '

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;PP� 33-35, � �n.' ~.:;,r n� 3/30/7 3' d. .=... �t i ' ..,/ 30/'tO; p � 3 �3t.:, ' s..�. ,, 220

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' .c CT 1 () t - llo n~ e � an :n~�. 1t pp1 ~ 1962 tor 1 1 ( ) 1t cur ~ or 1ts b ""1 or ipts (3) t. r (C- 1 )J 1. nc rpo h cn to �.o ca r n n � 01 n. ' et'!o' ions wa."l t .. t eo acto � opo nt h t pl')"t � r �C 0 o. t n� 1n !.> � c u.n u-1 c f ~0. p ct ; 223

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' � 52 18 t cto""l1 .4 �1 ~ J'l w1t..'l1 <:: tt' c 0 � I t .. n r tr ct l. to Th I CO t� ot ' ts" ' n � 4 . ::otpa1 u ''la! c or t b ~ .cl tt c hj.,.et to ho .:!0 t ";!0 . r' - y n ct:iJ 191 ot,� t u.rl.n~ t:

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