Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"
565.0255 Dry Dock. Work done for the United States to repair a dry dock which is attached to a pier and connected to electrical, water and compressed air lines is a contract to repair real property. Under Regulation 1521 the contractor is the consumer of materials and fixtures supplied in the course of the repair. 1/19/90.