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 570.0740

(b) USE IN STATE, PURCHASED FOR—INTENT OF PURCHASER

570.0740 Transient Use—Place of Ultimate Use. A motion picture advertising firm in the business of furnishing prints of advertising films concerning local merchants to local theaters is the consumer of such prints. Accordingly, tax is applicable to its fabricated cost of prints produced and purchased outside the state which have not been used substantially prior to being used in this state. 10/11/67.