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 540.0380
540.0380 Trading Stamps. Since trading stamps are considered intangible property, the transactions of a trading stamp exchange which for a small fee exchanges one kind of stamps for another kind are not subject to tax. 6/15/60.