Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
(a) IN GENERAL—DEFINITION
495.0200 Destroyed Property. When, prior to the passage of title, a vendor destroys a stock of forms upon instructions from the vendee that such stock is obsolete and customer is billed for such destroyed stock, there has been no sale and sales tax does not apply. 4/26/55.