Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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420.0000 PHOTOGRAPHERS, PHOTOSTAT PRODUCERS, PHOTO FINISHERS AND X-RAY LABORATORIES—Regulation 1528

Annotation 420.0140

(a) IN GENERAL

420.0140 Microfilm. Microfilm, which is itself sold to customers and which is not used for the purpose of producing prints for sale to customers, may be purchased ex-tax under a resale certificate. 1/5/61.