Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"
565.0200 Cement. Cement purchased by a contractor with the United States to be used in laying foundation for machinery to be bolted thereon (under contract with clause passing title immediately to the U.S.), sale of, is taxable, as it is used in improving realty in United States Contract. 5/9/52.