Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"

Annotation 560.0173

560.0173 Sale by Federal Deposit Insurance Corporation. The sale of tangible personal property by the Federal Deposit Insurance Corporation (FDIC) is exempt from sales tax. The use of the property purchased from the FDIC is not, however, exempt from use tax. 7/22/94.