Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.