Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.1420

(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.