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Rchases by a subcontractor who is working for a prime contractor, where the prime contractor is entitled to the exemption. Page 1 of 3 Purchases of building materials and tangible personal property purchased by a contractor for construction of, and incorporation into, facilities for a government owned water or sewer utility or a Public Service District (PSD) water or sewer utility. This category includes only tax exempt government owned water and sewer utilities and Public Service District wat.

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  • subcontractors
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