Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
565.0000 UNITED STATES CONTRACTORS
(e) TITLE-PASSAGE CLAUSES
565.1800 Title Clauses. One must look to the clause included in the contracts, whether fully set forth or incorporated by reference, to determine if tangible personal property purchased by a government contractor for use in performing his contract(s) passed to the United States prior to use by the contractor. Lacking such clauses, there is no accelerated title passage. Inferences cannot be made that such a clause is a required part of the contract. 5/20/93.