Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

540.0000 TANGIBLE AND INTANGIBLE PROPERTY

Annotation 540.0300

540.0300 Horse Syndicate Agreements. Sales of shares pursuant to syndication of a horse passes an undivided ownership interest in the horse to the buyer. Such sales are sales of tangible personal property and subject to sales tax. 11/12/65.