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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 495.0300
(a) In General—Definition
495.0300 Insurance. An automobile dealer's delivery of a bill of sale to an insurance company upon receiving payment of a claim for an automobile stolen from his stock does not constitute a sale. 11/7/58.