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Business Taxes Law Guide – Revision 2013
 

BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0100

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490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655

Annotation 490.0100

(a) RETURNED MERCHANDISE

(1) In General

490.0100 Storing Property on Seller's Behalf, amounts to returning merchandise if other conditions are met. 3/27/51.