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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > U > 560.0000 Transportation Charges > Annotation 560.0200

Sales and Use Tax Annotations


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U

560.0000 United States, Sale by—"Surplus Property"

Annotation 560.0200

560.0200 Surplus Property. The General Services Administration has succeeded to the functions of the Surplus Property Board and property declared to be "excess" is surplus property as defined in section 6402. 1/11/56.