Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

530.0000 STATE AND POLITICAL SUBDIVISIONS

Annotation 530.0300

530.0300 Tax Sales by Municipalities. In the absence of evidence to the contrary, tax sales by counties and cities are presumed to be occasional sales or sales for resale with respect to which liability for sales tax does not arise. 1/19/62.