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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > B > 135.0000 Banks And Insurance Companies > Annotation 135.0160

Sales and Use Tax Annotations


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B

135.0000 Banks And Insurance Companies—Regulation 1567

Annotation 135.0160

135.0160 Insurance Company's Sales. Where an out-of-state insurance company makes sales to persons other than its agents, for instance, brokers, or to its agents of tangible personal property not connected with the insurance business, it is required to collect the use tax and register with the Board. 11/17/66.