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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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U


570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1380

(f) Lost or Destroyed Property


570.1380 Destruction of Property Purchased for Resale. The deliberate destruction of goods purchased for resale is not a taxable use when the goods are not suitable for their intended purpose and the purchaser has sound business reasons for destroying the goods rather than marketing them. 10/23/64.