Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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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.