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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > F > 235.0000 Federal Taxes > Annotation 235.0140

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F

235.0000 Federal Taxes—Regulation 1617

Annotation 235.0140

235.0140 Photographic Apparatus. Federal excise tax on photographic apparatus is a manufacturer's excise tax and is included in gross receipts subject to sales tax. 10/24/50.