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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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G


295.0000 Gross Receipts

Annotation 295.0427

(a) General

295.0427 Purchase of Property from Proceeds from Forfeited Property Sales. Tax applies to the sale of tangible personal property to a law enforcement agency which is paid for from proceeds from sales of forfeited property to the same extent as in any other transaction. 4/14/93.