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 565.0700

(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.