Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.0340

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0340 Modular Anechoic Chamber Units. Anechoic chamber units, which are radio frequency-shielded chambers, assembled from prefabricated panels and bolted together and to the floor of an existing building, are "materials" since a chamber is not "readily removable as a unit" nor "installed for the purpose of performing a manufacturing operation." 11/12/65.