Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0380

(a) IN GENERAL—DEFINITION

495.0380 Punch Coded Tapes. The sale by the manufacturer of a punch coded tape which contains coded information pertaining to bibliographical, Library of Congress numbers, and other information to be used for indexing new books is subject to tax. 12/15/67.