Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0120

(a) IN GENERAL

570.0120 Exhibition. Use tax liability does not accrue on locomotives used solely for exhibition purposes in the state when, following the exhibition of the locomotives, they are placed in service entirely outside this state. 5/17/57.