§ 44-18-32 - Sales to federal contractors.
SECTION 44-18-32
§ 44-18-32 Sales to federal contractors.– The sales tax imposed by this chapter applies to the gross receipts from thesale of any tangible personal property to contractors purchasing propertyeither as the agents of the United States or for their own account andsubsequent resale to the United States for use in the performance of contractswith the United States for the construction of improvements on or to realproperty, except insofar as the imposition of a sales tax would violate theprovisions of the Constitution of the United States.