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 235.0180

235.0180 Tires and Tubes. The tax on tires and tubes is a manufacturer's excise tax and is not deductible from gross receipts subject to sales tax. 4/20/50.