Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
(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.