Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700

Annotation 460.0030

460.0030 Fixed Price Contract. A contract that provides that the buyer will pay tax reimbursement as applicable is not a fixed price contract. If there is a change in the exemption statute or in the tax rate, the application of tax is in accordance with the change. 1/5/95.