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
(f) LOST OR DESTROYED PROPERTY
570.1420 Replacement of Damaged Government Property. A firm's purchase of cable material and subsequent transfer to the United States Navy in order to replace the property which this firm previously had damaged constitutes a taxable "use" under section 6009. 9/17/64.