Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0360

(a) IN GENERAL—DEFINITION

495.0360 Location Listings—Land. The sale of literature giving the location and method of obtaining State and Federal lands is a transfer of title or possession of the lists for a consideration, and not a service, and therefore is taxable. 4/29/60.