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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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U


565.0000 United States Contractors

Annotation 565.0030

(a) In General


565.0030 Contract Provision. If a provision is required by law to be included in a United States construction contract, that provision must be regarded as part of that contract regardless of whether it is incorporated by written reference. 12/30/91.