Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"
565.0420 Pipe Line. A subcontractor who fabricates and lays reinforced concrete pipe, including grading of the trench, mortaring of pipe joints, placing the sections, pointing completed joints and testing of the line, will be regarded as the consumer of the materials used in the performance of the contract. Tax applies to the sale of such materials to the subcontractor. 4/23/53.