63-3622B — OUT-OF-STATE CONTRACTS
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TITLE 63
REVENUE AND TAXATION
CHAPTER 36
SALES TAX
63-3622B. OUT-OF-STATE CONTRACTS. There is exempted from the taxes
imposed by this chapter the sale of tangible personal property to contractors
for subsequent incorporation into real property outside this state in the
performance of a contract to improve the out-of-state realty unless this
provision would result in subjection of said contractor to a use or similar
excise tax in another state.