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 565.0682

(b) "IMPROVEMENTS ON OR TO REAL PROPERTY"

565.0682 U.S. Government Fuel Waste Disposal Facility. The scrubbers, blowers, tanks, pipes, pumps, control system, etc., installed in a fuel waste disposal facility built to clean up and remove hazardous waste materials that accumulated at an Air Force base are fixtures, not machinery and equipment. Sales of these items to United States government contractors are taxable. 3/22/91.