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.