Construction contractors are persons who for themselves, in conjunction with, or by or through others, agree to perform and do perform construction contracts. A construction contract means and includes a contract, whether on a lump-sum, time-and-material, cost-plus, or other basis, to:
Erect, construct, alter, or repair any building or other structure, project, development, or other improvement on or to real property; or
Erect, construct, alter, or repair any fixed works such as waterways and hydroelectric plants, steam, and atomic electric generating plants, electrical transmission and distribution lines, telephone and telegraph lines, railroads, highways, airports, sewers and sewage disposal plants and systems, waterworks and water distribution systems, gas transmission and distribution systems, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, refineries and chemical plants; or
Pave surfaces separately or in connection with any of the above works or projects; or
Furnish and install the property becoming a part of a central heating, air-conditioning, or electrical system of a building or other structure, and furnish and install wires, ducts, pipes, vents, and other conduit imbedded in or securely affixed to the land or a structure thereon.
SALES TO AMERICAN INDIANS AND SALES IN INDIAN COUNTRY