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Business Taxes Law Guide—Revision 2024
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
S
495.0000 Sale
Annotation 495.0283
(a) In General—Definition
495.0283 Forfeited Property. Forfeiture of property and the vesting of title to that property in a law enforcement agency which uses the property is nontaxable because there is no sale and no consideration paid for the transfer. 4/14/93.