Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
E
220.0000 "ENGAGED IN BUSINESS"
Annotation 220.0237
220.0237 Personam Jurisdiction. If there is sufficient nexus to impose a collection responsibility on an out-of-state retailer, personam jurisdiction exists to allow the Board to enforce these laws and collect on the debts. 12/24/87.