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BTLG Table of Contents > Sales and Use Tax Annotations > U > 565.0000 United States Contractors > Annotation 565.0460

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U

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565.0000 United States Contractors

Annotation 565.0460

(b) "Improvements On or To Real Property"

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565.0460 Pneumatic Lifts. Pneumatic lifts are considered "improvements on or to real property" and are not machinery and equipment. 5/24/55.