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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
S
495.0000 Sale
Annotation 495.0760
(d) Transfers Between Related Legal Entities
495.0760 Wholly-Owned Subsidiaries. Invoices for the transfer of equipment between wholly-owned subsidiaries of a common parent constitute transfer of title to the equipment and the tax is applicable to the invoice price. 10/25/63.