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BTLG Table of Contents > Sales and Use Tax Annotations > C > 165.0000 Charitable Organizations > Annotation 165.0010

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C

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165.0000 Charitable Organizations—Regulation 1570

Annotation 165.0010

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165.0010 Churches. There are no sales or use tax exemptions for retail sales by or to churches which arise solely from their nonprofit status or because they are exempt from income tax under the Internal Revenue Code. 1/26/95.