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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > E > 220.0000 Engaged In Business > Annotation 220.0237

Sales and Use Tax Annotations


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E

220.0000 "Engaged in Business"

Annotation 220.0237

220.0237 Personam Jurisdiction. If there is sufficient nexus to impose a collection responsibility on an out-of-state retailer, personam jurisdiction exists to allow the Board to enforce these laws and collect on the debts. 12/24/87.