Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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B

150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596

Annotation 150.0200

150.0200 Fall-Out Shelters. Sales of fabricated steel shelters to persons who install them are retail sales and taxable as such. 11/22/61.