Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
530.0000 STATE AND POLITICAL SUBDIVISIONS
530.0100 Fire Apparatus. Sales and use tax apply to retail sales of fire fighting equipment to the state and its political subdivisions including municipalities to the same extent as if the purchaser were a private individual or company, such as volunteer firemen's organizations, since the law provides for no exemption for such sales. 11/27/62.