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
T
540.0000 Tangible and Intangible Property
Annotation 540.0020
540.0020 Advertising Space. The sale of advertising space on maps does not constitute a sale of tangible personal property and the tax does not apply. 10/8/62.