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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 480.0000 Retailer > Annotation 480.0040

Sales and Use Tax Annotations


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480.0000 Retailer

Annotation 480.0040

480.0040 Correspondence Course—Books and Lesson Materials. An out-of-state agency which sells correspondence school courses is a retailer of the lesson materials and books regularly sold to its students and is liable for collection of use tax on the fair retail selling price of the materials and books. 11/19/65.