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    Would this type of requirement be considered a construction project or would it be a service?


    Neither. If installation of the treads is performed in connection with a construction or general renovation project, the requirement would be considered construction. However, that is not the case here. For the purchase and installation of the treads in your situation, the installation is considered incidental to the purchase of the treads. Your requirement is not considered a construction or a service contract, but rather a contract for supplies.

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