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
570.0335 Research and Development Credit on Federal Income Tax Return A taxpayer's taking of a research and development credit on a federal income tax return will not, by itself, constitute a "use" under section 6009. A research and development credit is unlike a depreciation deduction or investment tax credit involving tangible personal property which does require a "use" of tangible personal property in order for the taxpayer to take the income tax deduction or investment credit. 10/6/97. (M99–1).