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BTLG Table of Contents > Sales and Use Tax Annotations > B > 150.0000 Buildings And Other Property Affixed To Realty > Annotation 150.0140

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150.0000 Buildings and Other Property Affixed to Realty—Regulation 1596

Annotation 150.0140

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150.0140 Earth—Severance. The sale of earth is not taxable when a landowner gives permission to have the earth removed from his land, in which case the earth becomes personal property by the act of severance performed by the purchaser. 8/18/64.