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"
565.0620 Sprinkler System. The installation of an automatic sprinkler protection system for United States constitutes the construction of an improvement to realty and tax therefore applies to sale to contractor of materials and supplies. 8/20/51.