Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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I

315.0000 INSTALLING, REPAIRING, RECONDITIONING IN GENERAL—Regulation 1546

Annotation 315.0345

(a) IN GENERAL

315.0345 U.S. Government Contract—Repairs. A firm providing yearly maintenance services for medical equipment for the United States is a consumer of parts used in the maintenance. Although the contract with the United States provides in part "all newly installed replacement parts became the property of the government," the provision does not affect the application of tax. Such a clause does not provide that title passes prior to the use by the taxpayer. The lack of a timely passage of title is the factor which distinguishes the contract from the contract in the Aerospace Case. 3/9/93; 5/20/96.