Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(a) IN GENERAL
565.0120 Overhead Expense of Related Entity. A related entity (A) which has no government contracts is related to entity (B) which does. Both share overhead expenses. Since entity (A) is a separate legal entity and not a party to entity (B)'s contracts, none of entity (A)'s overhead expenses may be allocated to entity (B)'s contracts. 8/4/92.