Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(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.