Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
130.0080 Assignment of Notes and Accounts. When a retailer sells his accounts receivable with recourse so that the retailer will bear the bad debt loss arising from his own sales, he may claim such losses as bad debt deductions to the same extent as if he had not sold his accounts receivable. 3/3/67.