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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 480.0000 Retailer > Annotation 480.0060

Sales and Use Tax Annotations


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480.0000 Retailer

Annotation 480.0060

480.0060 Creditors. Where by contract, creditors of a retailer agree to assume control, acquire possession and operate the retailer's business for a definite period, such creditors become a retailer as defined in section 6015. 3/5/54.