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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 530.0000 State and Political Subdivisions > Annotation 530.0020

Sales and Use Tax Annotations


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S

530.0000 State and Political Subdivisions

Annotation 530.0020

530.0020 Buildings. A redevelopment agency is subject to sales tax upon sales of buildings to be removed from the land, if at least three or more sales are made within a twelve-month period. 6/18/54.