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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
B
130.0000 Bad Debts—Regulation 1642
Annotation 130.0240
130.0240 Rentals. Lessors of tangible personal property who pay tax on rental receipts as they become due may properly deduct the amounts of such reported rentals as are found to be worthless and charged off for income tax purposes. 12/21/65.