Laws, Regulations and Annotations
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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
F
230.0000 Federal Areas—Regulation 1616
Indian Reservations, sales on, see Indians.
230.0020 Boat. Use of boat on territorial waters located within the constitutional geographic area of this state constitutes a use within this state. 6/14/51. (Am. 2000–1).
230.0080 Ski Lifts. The purchase of ski lift equipment to be used by operators on Federal Forest Service Land is subject to sales tax. 11/18/69.
230.0100 Vending Machines. Inasmuch as post restaurants and Navy cafeteria associations are recognized as federal instrumentalities, the tax does not apply to sales through vending machines located on military installations by operators who lease the machines to these federal instrumentalities, which acquire title to and sell the merchandise through the machines to authorized purchasers. 8/28/64.