Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"
565.0581 Sand Dredging Facility. A contractor entered into an agreement to provide a sand bypassing facility plant which is a trailer mounted on a mobile jack-up barge and includes diesel engines, pumps, motor control and monitor system, crane complete with submerged pipelines, jet pumps, booster pump, fuel system and discharge point piping. It 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. The submerged pipelines are improvements to realty. The contract for the barge and attached equipment is an exempt sale to the United States. The contractor is the consumer of the submerged pipeline. 12/5/89.