Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.0190

(a) IN GENERAL

565.0190 U.S. Government Contractor. A Department of Defense contractor is not exempt from tax because it is a United States contractor. Tax applies to the sale of property to the contractor that the contractor uses in the performance of contracts with the United States. If, however, the contract with the United States has an explicit provision that passes title to certain property to the United States prior to any use of the property by the contractor, then the contractor may purchase that property ex-tax for resale by issuing a timely and valid resale certificate to its vendors. 12/2/92.