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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > U > 565.0000 United States Contractors > Annotation 565.0460

Sales and Use Tax Annotations


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U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.0460

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0460 Pneumatic Lifts. Pneumatic lifts are considered "improvements on or to real property" and are not machinery and equipment. 5/24/55.