Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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235.0000 FEDERAL TAXES—Regulation 1617

Annotation 235.0100

235.0100 Imports. An excise tax imposed by the United States upon imports of coconut oil and paid directly to the United States by the importer and user, is not includible in the measure of the use tax. 3/4/54.