Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Sales and Use Tax Annotations


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T

540.0000 TANGIBLE AND INTANGIBLE PROPERTY

Annotation 540.0320

deletion540.0320 Maps. The sale of a copy of an official map describing the size and location of real property is a sale of tangible personal property subject to sales tax. 4/26/55.