Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(c) "MACHINERY AND EQUIPMENT"
565.0700 Auxiliary Generator. A diesel generator set used to supply power to a computer for a missile-tracking device may qualify as "machinery and equipment" if the power generated by it is not used for a housekeeping function such as building lighting provided it otherwise meets the four conditions set forth in the regulation. 12/23/64.