Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

500.0000 SALES TO COMMON CARRIERS—Regulation 1621

Annotation 500.0120

500.0120 Hotel, operation of by steamship company is not part of its business as a common carrier, within the meaning of section 6385 of the Sales and Use Tax Law. 10/9/50.