Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

235.0000 FEDERAL TAXES—Regulation 1617

Annotation 235.0140

235.0140 Photographic Apparatus. Federal excise tax on photographic apparatus is a manufacturer's excise tax and is included in gross receipts subject to sales tax. 10/24/50.