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
U
560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"
Annotation 560.0180
560.0180 Surplus Property. Where a vessel is purchased from the Maritime Commission as a disposal agency after such vessel had been declared as surplus property by the owning agency, the purchase price is subject to use tax. 9/4/53.