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BTLG Table of Contents > Sales and Use Tax Annotations > U > 560.0000 Transportation Charges > Annotation 560.0180

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560.0000 United States, Sale by—"Surplus Property"

Annotation 560.0180

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560.0180 Surplus Property. Where a vessel is purchased from the Maritime Commission as a disposal agency after such vessel had been declared as surplus property by the owning agency, the purchase price is subject to use tax. 9/4/53.