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BTLG Table of Contents > Sales and Use Tax Annotations > F > 230.0000 Federal Areas > Annotation 230.0080

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F

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230.0000 Federal Areas—Regulation 1616

Annotation 230.0080

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230.0080 Ski Lifts. The purchase of ski lift equipment to be used by operators on Federal Forest Service Land is subject to sales tax. 11/18/69.