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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 540.0301

Sales and Use Tax Annotations


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T

540.0000 Tangible and Intangible Property

Annotation 540.0301

540.0301 Horse Syndication Agreements. Sales of horse syndication shares are sales of undivided ownership interests in the horse. These sales are sales of tangible personal property, not partnership interests or intangibles. (See also 540.0300.) 8/5/94.