Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596
150.0140 Earth—Severance. The sale of earth is not taxable when a landowner gives permission to have the earth removed from his land, in which case the earth becomes personal property by the act of severance performed by the purchaser. 8/18/64.