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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 540.0380

Sales and Use Tax Annotations


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T

540.0000 Tangible and Intangible Property

Annotation 540.0380

540.0380 Trading Stamps. Since trading stamps are considered intangible property, the transactions of a trading stamp exchange which for a small fee exchanges one kind of stamps for another kind are not subject to tax. 6/15/60.