Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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135.0000 BANKS AND INSURANCE COMPANIES—Regulation 1567

Annotation 135.0010

135.0010 Attorney-in-Fact of Reciprocal or Interinsurance Exchange. A corporate attorney-in-fact of a reciprocal or interinsurance exchange is exempt from payment of the use tax on property used exclusively in its insurance operations. 1/16/74, 1/30/74.