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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 565.0265

(b) "Improvements On or To Real Property"


565.0265 Dust Control Systems. A dust control system designed to protect the environment in a building by removing dust particles from the air is an improvement to realty, and not machinery or equipment, where the dust collector sits on a platform attached to the ground by lag bolts, and ducts extend from the collector through openings in the walls of the building to the locations from which dust is collected. 1/9/79.