How did tax apply when a fabricator sold roof timbers directly to exempt owners but also installed them?

Plain-English summary

A roof-timber fabricator used one contract to manufacture and deliver roof structures directly to a government or tax-exempt owner and a separate contract with the general contractor to install them.

The government could make an exempt direct purchase if it issued the purchase order and exemption certificate, received the invoice, paid with public funds, took title at delivery, and assumed the risk of loss. A qualifying nonprofit could likewise use its Consumer's Certificate of Exemption and follow the direct-purchase procedures.

Those owner exemptions did not eliminate the fabricator's own tax. Because it both made and installed the roof structures, Florida treated it as a contractor improving real property despite the separate contracts. It had to accrue tax on outright material purchases and on the fabricated cost of the manufactured timbers.

What this means for you

Direct-purchase documentation can exempt an eligible owner's acquisition, but separating fabrication and installation into different contracts does not prevent contractor treatment when the same taxpayer performs both roles.

Common questions

What supported the government's direct-purchase exemption? Direct ordering, invoicing, payment with public funds, passage of title at delivery, assumption of risk of loss, and a valid exemption certificate.

Could the nonprofit buy the timbers exempt? Yes, if it held a valid Consumer's Certificate of Exemption and followed the direct-purchase procedures.

Why did the fabricator still owe tax? It also installed the roof structures, making it a contractor and ultimate consumer for tax purposes.

What entered the tax base? Purchased materials and the fabricated cost of manufactured items, including the elements specified by the cited fabrication rule.

Citations and references

• Fla. Stat. § 212.08(6) (government purchases and public works)
• Fla. Stat. § 212.08(7)(p) (section 501(c)(3) organizations)
• Fla. Admin. Code r. 12A-1.094 (public-works contracts and direct purchases)
• Fla. Admin. Code r. 12A-1.051 (real-property contracts)
• Fla. Admin. Code r. 12A-1.043 (fabricated cost and manufacturing)
• Fla. Admin. Code r. 12A-1.038(3) (exempt-entity purchases)
• Fla. Stat. § 213.22 (Technical Assistance Advisements)

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 06A-023

Original ruling text

SUMMARY
QUESTION #1: Is Taxpayer required to collect sales tax from Owner for fabricated roof timbers it sells directly to a
governmental entity?
ANSWER - Based on Facts Below: Whether the roof structure is viewed as tangible personal property or as real
property improvement, the project is nonetheless for a "public works", and under authority of section 212.08(6), F.S.,
the governmental unit need not pay tax to Taxpayer and Taxpayer need not collect tax from the governmental unit if
the criteria outlined in Rule 12A-1.094(4)(b), F.A.C., are met
QUESTION #2: Is Taxpayer required to collect sales or use tax on any materials, fabrication labor, or fabrication
overhead on the installation labor it provides as part of its contract with the governmental entity?
ANSWER - Based on Facts Below: Yes. Irrespective of the fact that Taxpayer is not installing the roof structures
under the same contract that it uses to sell the roof structures, Taxpayer in fact is doing both. Therefore, Taxpayer is a
"contractor" pursuant to Rule 12A-1.094, F.A.C.
QUESTION #3: Is Taxpayer required to collect sales tax from Owner for fabricated roof timbers it sells directly to a not
for profit entity?
ANSWER - Based on Facts Below: Rule 12A-1.051, F.A.C., defines a "real property contract" to be one where an
entity both furnishes and installs tangible personal property. Since Taxpayer in his contract with the Tax-Exempt entity
merely manufactures and delivers the roof structures to the site, it is not performing a "real property contract".
QUESTION #4: Is Taxpayer required to collect sales or use tax on any materials, fabrication labor, or fabrication
overhead on the installation labor it provides as part of its contract with a not for profit entity?
ANSWER - Based on Facts Below: Despite the fact Taxpayer is selling tangible personal property to the Tax Exempt
entity, it is actually a sale of an item that will become part of real property to the Tax Exempt entity, it is actually a sale
of an item that will become part of a real property improvement and is being installed by Taxpayer. Therefore,
Taxpayer must pay use tax as articulated in Rule 12A-1.051(10), F.A.C.

August 4, 2006

Re: Technical Assistance Advisement 06A-023
Sales and Use Tax
Improvements to Real Property Contract for a Non-Profit Organization
Section 212.08(6), Florida Statutes (F.S.)
Section 212.08(7)(p), F.S.
Section 212.08(7), F.S.

Rule 12A-1.038 (3)(a), and (e), Florida Administrative Code (F.A.C.)
Rule 12A-1.094, F.A.C.
XXX (Taxpayer)
FEIN: XX
XXX (GC)
XXX (Owner)
Dear :
This is a response to your letter of October 24, 2005, requesting a Technical Assistance Advisement (TAA) regarding
the above-referenced matter. This response to your request constitutes a TAA under Chapter 12-11, F.A.C., and is
issued to you under the authority of Section 213.22, F.S.
Facts
Taxpayer, a Florida corporation, is a manufacturer of heavy timber roof structures and laminated timber roof
structures. Taxpayer purchases the raw materials and fabricates the structures according to the customer's plans and
specifications. The structures may be sold without installation or may be sold including installation. Installation
contracts are usually subcontract agreements with a general contractor ("GC"). Taxpayer is registered with the
Department as a Florida dealer for Florida Sales and Use Tax.
Some of the installation contracts performed by Taxpayer are for governmental entities (usually schools) or non-profit
organizations (usually churches). In some of these cases, governmental entities or non-profit organizations (when
referred to collectively, term, "Owner" will be used herein) wants to purchase the materials directly from Taxpayer so
as to be able to purchase the materials on a tax exempt basis by issuing Owner's valid exemption certificate. In these
instances, the following procedures are undertaken by Taxpayer:
Taxpayer and GC enter into a subcontract for the fabrication and installation of heavy timber roof structures for an
Owner (A sample contract is attached as Attachment I.)
GC informs Taxpayer that Owner desires to directly purchase the materials from Taxpayer.
GC issues a negative change order to the subcontract agreement with Taxpayer deducting the cost of the materials,
including sales tax. (A sample change order is attached as Attachment II.)
Owner issues a purchase order directly to Taxpayer for the purchase of materials. (A sample purchase order is
attached as Attachment III.)
Taxpayer fabricates and delivers to the job site the directly purchased materials and then invoices Owner for the
materials. No sales tax is collected on this invoice because Owner furnishes to Taxpayer a valid exemption certificate.
(A sample invoice is attached as Attachment IV.)
*Taxpayer issues an addendum to the purchase order with Owner outlining the risk of loss provisions with respect to

the direct purchase of materials. Taxpayer has only just recently begun to use this document, but plans to include it on
all jobs where direct purchases are requested. (A sample purchase order addendum that is expected to be used is
attached as Attachment V.)
*Taxpayer installs the fabricated timber structures on the job site. The job is a real property construction contract for
Owner. Taxpayer invoices GC for the installation labor only, since it is the only component left in the subcontract
agreement between GC and Taxpayer. Taxpayer does not collect any sales tax on this invoice. (A sample invoice is
attached as Attachment VI.) Taxpayer does not accrue any use tax on any materials, fabrication labor, or fabrication
overhead with respect to this job.
Requested Advisement
Taxpayer appears to seek advice on several issues:

1. Is Taxpayer required to collect sales tax from Owner for fabricated roof timbers it sells directly to a governmental
   entity?
2. Is Taxpayer required to collect sales or use tax on any materials, fabrication labor, or fabrication overhead on the
   installation labor it provides as part of its contract with the governmental entity?
3. Is Taxpayer required to collect sales tax from Owner for fabricated roof timbers it sells directly to a not for profit
   entity?
4. Is Taxpayer required to collect sales or use tax on any materials, fabrication labor, or fabrication overhead on the
   installation labor it provides as part of its contract with a not for profit entity?
   Taxpayer's Position
   Taxpayer believes it is correct in its interpretation of Rule 12A-1.051, and Rule 12A-1.094, F.A.C., as well as the other
   Technical Assistance Advisements (TAA's) pertaining to direct purchases of materials and that the transactions
   outlined above are exempt from the collection of sales tax as well as exempt from the accrual of use tax on the
   materials, fabrication labor, and fabrication overhead. The TAA's issued in the past have concluded that the provisions
   of Rule 12A-1.094, F.A.C., can also be applied to non-profit organizations; therefore, Taxpayer does not make any
   distinction between governmental entities and non-profit organizations for purposes of its interpretation.
   Applicable Authority
   Although many similarities exist between the tax laws that apply to transactions between governmental units and
   contractors and between other tax exempt entities and contractor, because the actual laws and rules governing them
   differ, they will be addressed separately herein.
   Governmental Units: Section 212.08(6), F.S. and Rule 12A-094, F.A.C., grant governmental entities the ability to
   make purchases sales tax free and provide specific instructions for making direct purchases, including for public

works.
Section 212.08(6), Florida Statutes, which provides in pertinent part:
(6) There are also exempt from the tax imposed by this chapter sales made to the United States Government, a state,
or any county, municipality, or political subdivision of a state when payment is made directly to the dealer by the
governmental entity.... This exemption does not include sales of tangible personal property made to contractors
employed either directly or as agents of any such government or political subdivision thereof when such tangible
personal property goes into or becomes a part of public works owned by such government or political subdivision....
By its terms, Section 212.08(6), F.S., exempts only direct purchases by governmental entities. The exemption does
not apply when a contractor, employed by a governmental entity, purchases tangible personal property that is to be
incorporated into public works owned by the entity.
Administrative guidelines governing the taxability of materials purchased for public works contracts, such as those
involved in the instant situation, are contained in Rule 12A-1.094, F.A.C., which provides in pertinent part:
(1) This rule shall govern the taxability of transactions in which contractors manufacture or purchase supplies and
materials for use in public works contracts.
(a)1. "Contractor" is one that supplies and installs tangible personal property that is incorporated into or becomes a
part of a public facility pursuant to a public works contract with a governmental entity exercising its authority in regard
to the public property or facility. Contractors include, but are not limited to, persons engaged in building, electrical,
plumbing, heating, painting, decorating, ventilating, paperhanging, sheet metal, roofing, bridge, road, waterworks,
landscape, pier, or billboard work. This definition includes subcontractors.

3. "Contractor" does not include a person that provides tangible personal property that will be incorporated into or
   become part of a public facility if such property will be installed by another party. e. A manufacturer agrees to provide
   the prestressed concrete forms for a public parking garage. A construction company is awarded the bid to install those
   forms and build the garage. The manufacturer is not a contractor within the scope of this rule, because the
   manufacturer will not install any tangible personal property that becomes a part of the garage. The construction
   company is a contractor within the scope of this rule.
   (2) The purchase or manufacture of supplies or materials by a public works contractor, when such supplies or
   materials are purchased for the purpose of going into or becoming part of public works, whether the purchase or
   manufacture occurs inside or outside Florida, is taxable to the public works contractor if the public works contractor
   also installs such supplies or materials, since the public works contractor is the ultimate consumer of such supplies or
   materials. Public works contractors that purchase or manufacture such supplies and materials in Florida are liable for
   sales tax or use tax on such purchases and manufacturing costs. A public works contractor that purchases supplies or
   materials that may be sold as tangible personal property or may be incorporated into a public works project may
   purchase such supplies or materials without tax by issuing a copy of the contractor’s Annual Resale Certificate and
   accrue and remit tax upon withdrawing such supplies or materials from inventory to go into or become a part of public

works. Public works contractors that purchase or manufacture such materials outside the State of Florida are liable for
use tax, subject to credit for any sales or use tax lawfully imposed and paid in the state of purchase or manufacture.
(3) The purchase or manufacture of tangible personal property for resale to a governmental entity is exempt from tax,
provided this exemption shall not include sales of tangible personal property made to or the manufacture of tangible
personal property by, public works contractors when such tangible personal property goes into or becomes a part of
public works.
(4)(a) The exemption in Section 212.08(6), F.S., is a general exemption for sales made directly to the government. A
determination whether a particular transaction is properly characterized as an exempt sale to a governmental entity or
a taxable sale to or use by a contractor shall be based on the substance of the transaction, rather than the form in
which the transaction is cast. The Executive Director or the Executive Director's designee in the responsible program
will determine whether the substance of a particular transaction is a taxable sale to or use by a contractor or an
exempt direct sale to a governmental entity based on all of the facts and circumstances surrounding the transaction as
a whole.
(b) The following criteria that govern the status of the tangible personal property prior to its affixation to real property
will be considered in determining whether a governmental entity rather than a contractor is the purchaser of materials:

1. Direct Purchase Order. The governmental entity must issue its purchase order directly to the vendor supplying the
   materials the contractor will use and provide the vendor with a copy of the governmental entity's Florida Consumer's
   Certificate of Exemption.
2. Direct Invoice. The vendor's invoice must be issued to the governmental entity, rather than to the contractor.
3. Direct Payment. The governmental entity must make payment directly to the vendor from public funds.
4. Passage of Title. The governmental entity must take title to the tangible personal property from the vendor at the
   time of purchase or delivery by the vendor.
5. Assumption of the Risk of Loss. Assumption of the risk of damage or loss by the governmental entity at the time of
   purchase is a paramount consideration. A governmental entity will be deemed to have assumed the risk of loss if the
   governmental entity bears the economic burden of obtaining insurance covering damage or loss or directly enjoys the
   economic benefit of the proceeds of such insurance.
   (c) Sales are taxable sales to the contractor unless it can be demonstrated to the satisfaction of the Executive Director
   or the Executive Director's designee in the responsible program that such sales are, in substance, tax exempt direct
   sales to the government.
   (5) Contractors that manufacture materials for incorporation into public works shall be liable for tax in the manner
   provided in subsection (10) of Rule 12A-1.051, F.A.C.
   Rule 12A-1.043, F.A.C. addresses manufacturing and provides guidelines in determining the conditions under which

use tax applies. Subsection (1) of that rule provides:
(1)(a) Any person who manufactures produces, compounds, processes, or fabricates in any manner an article of
tangible personal property for his own use shall pay a tax upon the cost of the property manufactured, produced,
compounded, processed, or fabricated without any deduction therefrom on account of the cost of material used, labor
or service costs, or transportation charges.
(b) Elements of cost will include the following materials, labor, service, or transportation costs that are attributable to
manufacturing, producing, compounding, processing, or fabricating an article of tangible personal property for one's
own use and which are properly chargeable to the cost of the product under generally accepted cost accounting
standards.

1. Material costs include the following:
   a. All direct materials and related freight costs that arephysically observable as being identified to the finished tangible
   personal property, that are consumed in producing the property, or that become a component or ingredient of the
   finished property. See paragraphs (c) and (d), below, for calculating the tax on the cost of the finished product when
   sales tax has or has not been paid on direct materials.
   b. Material handling and warehousing of direct materials and goods in process.
   c. Manufacturer's excise taxes on materials.
2. Labor costs include the following:
   a. The total direct labor costs for employees or contract labor that are allocable to the production of the finished
   property, including the entire amount of payroll burden, which includes but is not limited to overtime premium, vacation
   and holiday pay, sick leave pay, shift differential, payroll taxes, payments to a supplemental unemployment benefit
   plan, and employee fringe benefits.
   b. Compensation of officers, to the extent it is allocated to production and not administrative functions.
   c. Costs of service, engineering, design or other support employees allocated to production.
3. Service costs include the costs of non-employee services that are allocated to the production of the tangible
   personal property, such as engineering, design or similar consulting or professional services.
   (c) Direct materials on which the tax has been paid shall not be included when computing the tax on the cost of items
   of tangible personal property manufactured, produced, compounded, processed, or fabricated.
   (d) Persons who manufacture, produce, compound, process, or fabricate items of tangible personal property for resale
   or for their own use or consumption may purchase direct materials tax exempt but shall include the cost of the direct
   materials when computing tax on the cost of the items so manufactured, produced, compounded, processed, or

fabricated for such persons' own use or consumption. If tax has been paid on the direct materials, the method
described in paragraph (c) should be used when computing the tax on the cost of the items so manufactured,
produced, compounded, processed, or fabricated.
(e)1. To purchase direct materials tax exempt, dealers registered with the Department to sell tangible personal
property may extend a copy of their Annual Resale Certificate (form DR-13) to the selling dealer in lieu of paying tax at
the time of purchase. The cost of such materials is subject to tax on the cost of the items so manufactured, produced,
compounded, processed, or fabricated, as provided in paragraph (d).

2. Persons who do not sell tangible personal property are not required to register with the Department as a dealer.
   However, to purchase direct materials tax exempt, such persons may extend an Exemption Certificate, as provided in
   Rule 12A-1.038, F.A.C., to the selling dealer in lieu of paying tax at the time of purchase. The cost of such materials is
   subject to tax on the cost of the items so manufactured, produced, compounded, processed, or fabricated, as
   provided in paragraph (d).
   (f) The tax is due at the time the article of tangible personal property is manufactured, produced, compounded,
   processed, or fabricated for use or consumption, and such tax shall be remitted to the Department of Revenue in
   accordance with Rule 12A-1.056, F.A.C.
   Tax-Exempt Entities: Sales to entities determined by the Internal Revenue Service to be exempt from federal income
   tax pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986 are exempt from sales tax pursuant to s.
   212.08(7)(p), F.S., which provides:
   Section 501(c)(3) organizations.--Also exempt from the tax imposed by this chapter are sales or leases to
   organizations determined by the Internal Revenue Service to be currently exempt from federal income tax pursuant to
   s. 501(c)(3) of the Internal Revenue Code of 1986, as amended, when such leases or purchases are used in carrying
   on their customary nonprofit activities.
   Section 212.08(7), F.S., provides in pertinent part:
   MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any entity by this chapter do not inure to any transaction
   that is otherwise taxable under this chapter when payment is made by a representative or employee of the entity by
   any means, including, but not limited to, cash, check, or credit card, even when that representative or employee is
   subsequently reimbursed by the entity....
   Therefore, in order for a tax-exempt entity to avail itself of a tax exemption, it must make a direct purchase and it
   cannot ask a representative or employee to make payment and seek reimbursement from the entity. More specific
   guidelines are found in Rule 12A-1.038(3), F.A.C., titled "Sales Made to Exempt Entities Other Than Governmental
   Units" which provides guidance for documenting exempt sales. It provides in pertinent part:
   (a) An entity that holds a valid Consumer's Certificate of Exemption (form DR-14) issued by the Florida Department of
   Revenue may extend a copy of its certificate to the selling dealer to purchase or rent taxable property, admissions, or

services used for its authorized tax exempt purpose in lieu of paying sales tax. Purchases of property, admissions, or
services used for the entity's authorized tax exempt purposes must be made with the purchasing entity's funds and
may not be made with personal funds of the purchasing entity's authorized representative. When the payment for
taxable property, admissions, or services is made with an authorized representative's personal funds, the purchase is
subject to tax, even if the representative is subsequently reimbursed with the entity's funds.

(e) An entity holding a valid Consumer's Certificate of Exemption may not extend a copy of its certificate to a
contractor to be applied to contracts for the construction or improvement of real property. See Rule 12A-1.094, F.A.C.,
for guidance on direct purchases by governmental entities of construction materials in real property projects.
Rule 12A-1.051, F.A.C., provides more specific guidance on sales to or by contractors who construct real property. By
definition under Rule 12A-1.051(1)(h), F.A.C., the term "real property contract" does not include:
a. A contract for the sale or for the sale and installation of tangible personal property such as machinery and
equipment; or
b. A contract to furnish tangible personal property that will be installed or affixed in such a way as to become a fixture
or improvement to real property if the person furnishing the property has not also contracted to affix or install it.
Subsection (10) of the same rule allows contractors to maintain shops, or similar facilities to manufacture, produce, or
fabricate items for their own use in performing contracts. It states, "[c]ontractors are required to pay use tax on the
fabricated cost of those items. The elements to be included in the taxable cost of such items are set forth in Rule 12A1.043, F.A.C."
Discussion and Response
Question 1) Is Taxpayer required to collect sales tax from a governmental unit for fabricated roof timbers it sells
directly to a governmental unit? It appears, based on the information provided, that the governmental entity is making
a direct purchase of the roof structures. Whether the roof structure is viewed as tangible personal property or as real
property improvement, the project is nonetheless for a "public works", and under authority of section 212.08(6), F.S.,
the governmental unit need not pay tax to Taxpayer and Taxpayer need not collect tax from the governmental unit if
the criteria outlined in Rule 12A-1.094(4)(b), F.A.C., are met. The requisite criteria are met as follows:
a) Direct Purchase Order - the governmental unit will issue its purchase order directly to the vendor (ie Taxpayer) and
will provide Taxpayer with its Certificate of Exemption.
b) Direct Invoice - Taxpayer's invoice will be issued to the governmental unit.
c) Direct Payment - Governmental unit will make payment directly to Taxpayer with public funds.
d) Passage of Title - Governmental unit will take title to the roof structures at the time of delivery by Taxpayer.
e) Assumption of Risk of Loss - So long as Taxpayer issues an addendum to the purchase order similar to that

provided in Exhibit V, that places the risk of loss on the governmental unit once materials are delivered, then the risk
of loss is appropriately shifted.
2) Is Taxpayer required to collect sales or use tax on any materials, fabrication labor, or fabrication overhead it
provides in fulfillment of its contract with the governmental entity?
Yes. Irrespective of the fact that Taxpayer is not installing the roof structures under the same contract that it uses to
sell the roof structures, Taxpayer in fact is doing both. Therefore, Taxpayer is a "contractor" pursuant to Rule 12A1.094, F.A.C. For purposes of this rule, it is irrelevant that Taxpayer has a separate contract with the general
contractor to install the roof structures. When Taxpayer fabricates or manufactures roof timbers and installs them onto
a building, it is making improvements to real property. Taxpayer should accrue tax on its fabricated cost of materials it
makes, as well as on the purchase price of materials that it buys ourtright (such as adhesives, fasteners, etc.) Rule
12A-1.043(1), F.A.C., discusses the calculation of the fabricated cost of materials. Taxpayer is free to incorporate its
cost of use tax into the lump sum contract amount as it does with all other overhead cost for purposes of recapturing
such cost.
Part II: Tax-Exempt Entities other than Governmental Units:
1) Is Taxpayer required to collect sales tax from a tax exempt entity for fabricated roof timbers it sells directly to that
entity? Rule 12A-1.051, F.A.C., defines a "real property contract" to be one where an entity both furnishes and installs
tangible personal property. Since Taxpayer in his contract with the Tax-Exempt entity merely manufactures and
delivers the roof structures to the site, it is not performing a "real property contract".
Rule 12A-1.038(3), F.A.C., exempts from sales tax the sale of tangible personal property so long as the tax exempt
entity holds a valid Consumer's Certificate of Exemption. While there are no directions in statute or rule for nonprofit
entities to secure their tax exemption for materials purchased for real property improvement contracts, it appears that
the exempt organization is directly purchasing materials that are ultimately incorporated into a real property
improvement. The tax exempt entities may use their Consumer's Certificate of Exemption to purchase materials and
supplies if the same procedures for direct purchases that governmental entities use, are followed (see TAA 00A-083).
2) Is Taxpayer required to collect sales or use tax on any materials, fabrication labor, or fabrication overhead on the
installation labor it provides as part of its contract with the tax exempt entities? Despite the fact Taxpayer is selling
tangible personal property to the Tax Exempt entity, it is actually a sale of an item that will become part of real
property to the Tax Exempt entity, it is actually a sale of an item that will become part of a real property improvement
and is being installed by Taxpayer. Therefore, Taxpayer must pay use tax as articulated in Rule 12A-1.051(10), F.A.C.
The elements of fabricated cost are set forth in Rule 12A-1.043, F.A.C., which includes materials and supplies in
calculating Taxpayer's tax due on the fabricated cost of items of tangible personal property that will be incorporated
into the project.
This response constitutes a Technical Assistance Advisement under s. 213.22, F.S., which is binding on the
Department only under the facts and circumstances described in the request for this advice, as specified in s. 213.22,
F.S. Our response is predicated on those facts and the specific situation summarized above. You are advised that

subsequent statutory or administrative rule changes or judicial interpretations of the statutes or rules upon which this
advice is based may subject similar future transactions to a different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are public records under
Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22, F.S. Confidential
information must be deleted before public disclosure. In an effort to protect confidentiality, we request you provide the
undersigned with an edited copy of your request for Technical Assistance Advisement, the backup material and this
response, deleting names, addresses and any other details which might lead to identification of the taxpayer. Your
response should be received by the Department within 15 days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may contact me directly at
(850) 922-4732.
Sincerely,
Ron Gay
Tax Law Specialist
Technical Assistance & Dispute Resolution
RG\
Control #17573