Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0675

(c) TIME AND PLACE OF SALE

495.0675 Title Passage Evidence. Where a contract is performed without a written contract but based on a written estimate, a statement on the estimate that title passes at the time and place of shipment is acceptable when the customer accepts the estimate. 11/3/93.