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 565.0860

(c) "MACHINERY AND EQUIPMENT"

565.0860 Portable Equipment. Dictating and transcribing machines and portable doctor call units which do not become affixed to real property and which are titled in the United States Government may be purchased for resale by a third-tier contractor, by a sub-contractor and by the prime-contractor whose sale to the United States is exempt from tax. 2/11/66.