Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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545.0000 "TAX-PAID PURCHASES RESOLD"—Regulation 1701

Annotation 545.0020

545.0020 Rate of Tax—Change in. Contractor purchasing fixtures tax-paid during 2½ percent rate but installing them (selling them) during 3 percent rate must pay tax on sales price at 3 percent, being entitled to credit for tax paid on the purchase of only 2½ percent. 6/22/50.