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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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S


495.0000 Sale

Annotation 495.0725

(d) Transfers Between Related Legal Entities


495.0725 Dividends in Kind. Transfer of property from a corporation to a sole shareholder which is shown on the books of both entities as a dividend is not a sale unless the corporation declaring the dividend receives consideration for the property transferred. 7/22/76.