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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > T > 540.0000 Tangible and Intangible Property > Annotation 540.0300

Sales and Use Tax Annotations


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T

540.0000 Tangible and Intangible Property

Annotation 540.0300

540.0300 Horse Syndicate Agreements. Sales of shares pursuant to syndication of a horse passes an undivided ownership interest in the horse to the buyer. Such sales are sales of tangible personal property and subject to sales tax. 11/12/65.