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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 565.1141
(e) Title-Passage Clauses
565.1141 Aerospace Contracts. Contract clause FAR 52.216-7 has an effect on title passage by determining what costs are allowable in cost-reimbursement contracts other than facilities contracts and FAR 52.216-13 has little effect on title passage since it applies to facilities contracts and persons engaged in contracts with the U.S. to improve real property. Neither of these clauses accelerates passage of title to property purchased by the contractors under the Aerospace decision. 12/14/92.