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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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570.0000 Use of Property in State and Use Tax Generally
Annotation 570.1420
(f) Lost or Destroyed Property
570.1420 Replacement of Damaged Government Property. A firm's purchase of cable material and subsequent transfer to the United States Navy in order to replace the property which this firm previously had damaged constitutes a taxable "use" under section 6009. 9/17/64.