Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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500.0000 SALES TO COMMON CARRIERS—Regulation 1621

Annotation 500.0160

500.0160 Tankers. "Tankers" come within the term "any vessels" engaged in transporting persons or property in interstate commerce, under section 6385. 9/19/63.