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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 565.0180
(a) In General
565.0180 Severability of Contract. Tax cannot be legitimately avoided by the device of splitting up what is essentially a contract to improve real property into a contract for the sale of the materials and into a contract for the installation or application of those materials. If at the time of ordering the material it is the intention of the parties that the supplier shall also put it in place, a contract for the improvement of real property is involved and the provisions of section 6384 govern. 10/15/51.