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BTLG Table of Contents > Sales and Use Tax Annotations > V > 580.0000 Vehicles > Annotation 580.0520

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V

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580.0000 Vehicles

Annotation 580.0520

(b) Local Deliveries to Nonresidents for Out-of-State Use

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580.0520 Refrigeration Units. The exemption of trailer coaches purchased for out-of-state use does not apply to refrigeration units for such trailers which are purchased separately from the vehicles. 12/18/63.