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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 495.0480
(a) In General—Definition
495.0480 Transfer to Correct Error. Where a truck was purchased for use by the "X" corporation and was exclusively used by it, but through error, the purchase agreement and all payments thereunder were made by "Y" corporation, the subsequent transfer to the "X" corporation by "Y" corporation to correct such error, is not subject to sales tax. 6/3/55.