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"
565.0288 Fuel Cell. A contract for the installation of an experimental fuel cell as an adjunct of a plant which generates process steam and electricity is a construction contract. Even though there is a possibility that the fuel cell will be removed at the conclusion of a test period, the fuel cell is a fixture and the contractor is the retailer. If the contract is with the U.S. government, the contractor is regarded as the consumer of the fuel cell and the sale to the contractor or use of it by the contractor is subject to tax. 3/29/95.