Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

540.0000 TANGIBLE AND INTANGIBLE PROPERTY

Annotation 540.0015

540.0015 Advertisement Placed on Compact Disks. Where the sale of advertising space on compact disks involves no transfer of tangible personal property to the purchaser of the advertisement, no sales or use tax applies to such advertising charges. 11/21/94.