Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0540

(b) LOCAL DELIVERIES TO NONRESIDENTS FOR OUT-OF-STATE USE

580.0540 Resident for Exempt Trailer Sales. A corporation having substantial activity and employees in the state is a resident of this state for the purpose of determining the application of the exemption for trailer sales out-of-state use. 9/25/63.