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"
565.0270 Electrical Transmission and Distribution Lines. Electrical transmission and distribution lines within the meaning of section 6016.5 are, on and after the effective date of that section, improvements to real property. They may not be treated as "machinery and equipment" under Regulation 1521, with a resulting exemption for a contractor who installs them under a contract with the United States, whether or not they are used to power machinery and equipment. 5/29/73; 7/22/81.