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 560.0180

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.