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 565.0260

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0260 Drydock Floodgate. Drydock floodgate is an integral part of a drydock which constitutes an improvement to real property. Tax applies to the sales price of the fabricated floodgate to the contractor performing the construction of a naval drydock to a United States Government contract. 1/29/69.