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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 700.0000 Application of Tax > Annotation 700.0040

Uniform Local Sales and Use Tax Annotations

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700.0000 Application of Tax—Regulation 1803

Annotation 700.0040

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700.0040 Banks. The constitutional exemption of banks from all taxes other than the in lieu income tax, exempts banks from the state use tax and likewise from a local use tax. 10/3/56.