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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 565.0340
(b) "Improvements On or To Real Property"
565.0340 Modular Anechoic Chamber Units. Anechoic chamber units, which are radio frequency-shielded chambers, assembled from prefabricated panels and bolted together and to the floor of an existing building, are "materials" since a chamber is not "readily removable as a unit" nor "installed for the purpose of performing a manufacturing operation." 11/12/65.