Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.0540

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0540 Road Oil. The application of road oil to logging roads even though it only lasts for periods ranging from three to five months, constitutes an improvement to realty, and therefore the sale of road oil to a contractor for use in construction contracts with the U.S. Government is a taxable sale. 12/7/61.