Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0580

(c) TIME AND PLACE OF SALE

495.0580 Documents Transferring Title. Sales tax does not apply to transfer of automotive equipment physically located outside this state at the time of transfer and licensed in other states, notwithstanding that the documents transferring title may be delivered to the transferees within the boundaries of this state. 3/18/55.