Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1100

(d) CONSIDERATION OTHER THAN MONEY

295.1100 Real Property. In the trading of a business for which a seller's permit is required for a home of approximately the same value, the sales tax applies to the selling price of the tangible personal property involved, which will be consumed rather than resold by the party acquiring the business, irrespective of the fact that the consideration received thereof is real estate. 7/17/53.