Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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495.0000 SALE

Annotation 495.0375


495.0375 Narcotics Contraband. A transfer of contraband narcotics for a consideration valued in money is a sale of tangible personal property within the definition provided by the Sales and Use Tax Law. The fact that the sales are in violation of penal code provisions and federal laws makes no difference as to the seller's liability under the Sales and Use Tax Law. 7/18/77.