Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

530.0000 STATE AND POLITICAL SUBDIVISIONS

Annotation 530.0140

530.0140 Impounded Animals. The sale of impounded animals by municipalities or counties is subject to sales tax. See Opinion of Attorney General No. NS-3763, dated September 4, 1941. The fact that the amount received for the animals is designated as a "placement fee" is immaterial. It constitutes a consideration paid for the animals. 11/2/65.

(This opinion was superseded by section 6010.40, operative January 1, 2000.) (Am. 2000–2).