Laws, Regulations and Annotations

Search

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   


T


540.0000 Tangible and Intangible Property

Annotation 540.0020


540.0020 Advertising Space. The sale of advertising space on maps does not constitute a sale of tangible personal property and the tax does not apply. 10/8/62.