Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
V
580.0000 VEHICLES
Annotation 580.0520
(b) LOCAL DELIVERIES TO NONRESIDENTS FOR OUT-OF-STATE USE
580.0520 Refrigeration Units. The exemption of trailer coaches purchased for out-of-state use does not apply to refrigeration units for such trailers which are purchased separately from the vehicles. 12/18/63.