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 570.0340

(a) IN GENERAL

570.0340 Sales Tax Applicable. Section 6401 prevents the use tax from applying to the use of property purchased from a retailer whose gross receipts are subject to the sales tax. It does not exempt from the use tax the use in this state of property which is eventually sold at retail by the user. 5/7/57.