Performed to fulfill a contract, is to be taxed for sales and use tax purposes, as a real property contract for a capital improvement to real property. The receipt of an affidavit of capital improvement for services to real property, absent fraud or other egregious activities, establishes that the subcontractor or other person receiving the affidavit should treat the transaction as a real property contract for sales and use tax purposes. A real property contract is a contract between a real pro.
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