Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
(a) IN GENERAL—DEFINITION
495.0230 Eminent Domain Proceedings. A transfer pursuant to a judgment in an eminent domain proceeding is not a taxable sale, whether or not the judgment is stipulated. However, a transfer for a consideration under an agreement reached in lieu of eminent domain proceedings in court would constitute a sale. 11/10/77.