Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


U


565.0000 United States Contractors

Annotation 565.0440

(b) "Improvements On or To Real Property"


565.0440 Pipelines. Pipelines installed along the shoreline and out to a pier for purposes of supplying marine vessels with fuel and water constitute improvements to realty. Similarly, pipes installed as part of a fueling system for jet bombers which extend from storage tanks to day tanks are improvements to realty. 10/31/67; 11/7/67; 6/13/79.