Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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415.0000 Person
Annotation 415.0120
415.0120 State Agencies. "Sales" between state agencies do not constitute "sales" within meaning of Sales Tax Law, as only one "person" is involved. 11/2/50.