Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

565.0000 UNITED STATES CONTRACTORS

Annotation 565.0600

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0600 Screenline Equipment. Screenline equipment furnished and installed in premises leased by the Federal Government for post office facilities, constitutes "fixtures" rather than machinery and equipment, and the sale thereof to the contractor is taxable as it is used in the performance of a contract to improve real property. The measure of the tax is the price paid by the contractor for the material, exclusive of installation costs, markup or fabrication costs of the contractor. 3/18/57.