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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 565.0700

(c) "Machinery and Equipment"


565.0700 Auxiliary Generator. A diesel generator set used to supply power to a computer for a missile-tracking device may qualify as "machinery and equipment" if the power generated by it is not used for a housekeeping function such as building lighting provided it otherwise meets the four conditions set forth in the regulation. 12/23/64.