Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

700.0000 APPLICATION OF TAX—Regulation 1803

Annotation 700.0080

700.0080 Executory Contracts. Local sales and use taxes apply even though the contract under which a sale is made was entered into prior to the effective date of the local tax. 6/27/56.