[lemma=a | □=□]
[lemma=a | lemma=□]
A. A. No. I remember notes saying , I do n't know if it was this meeting or not , somewhere that Noel said something about all teach of a creation . When a taxpayer improves real property by building a new structure ( or improvement ) , the work is new construction and the labor is not taxable . A. They did not have books for one year , and there was a good reason for that , and the curriculum was basically realigned to meet the state standards , and we had in one year all of 9th grade and 10th grade taking biology , four hundred students with two hundred books . When Mr. Baksa gave it to you and said , look it over , tell me what you think , did he tell you at that time that this book was under consideration as a companion text to go along with the biology textbook ? The attorney expressed a concern that an out-of-state retailer could not give a blanket resale certificate because of these requirements . If the college or university does not send us a list , a student organization affiliated with that institution must send us a certification issued by the institution showing that the organization is affiliated with the institution . A. I would say two reasons . A. Two things that I focused on . If the contract separates charges for materials from charges for labor , it 's a separated contract .