Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(a) IN GENERAL
565.0075 Materials Paid for by Federal Funds. A United States "captive" contractor is the consumer of materials that it purchases to carry out improvements to realty in its contracts with the United States, not withstanding the fact that the contractor uses federal funds to pay its vendors and it cannot perform other work without federal approval. 8/4/92.