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 565.0580

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0580 Sand Dredging Facility. A contractor entered into an agreement with the United States Government to provide a sand bypassing facility plant. The plant is trailer mounted on a mobile jack-up barge and includes diesel engines, pumps, motor control and monitoring system, and crane, complete with submerged pipelines, jet pumps, booster pumps, a fuel system and discharge point piping. The plant is designed to be moved within a given area and after two years the barge mounted equipment will be removed. The barge and the equipment installed thereon are not improvements to realty; however, the submerged pipelines are improvements to realty. As such, the contract for the barge and attached equipment is an exempt sale of machinery and equipment to the United States, while the contractor is the consumer of the submerged pipeline. 1/19/90.