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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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U


570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1165

(d) Exclusions


570.1165 Purchased for Use. Where property is purchased outside this state for use here, is brought here and later transported for use solely outside the state, and nothing is done with the property while it is here except store it, such property is exempt from use tax under section 6009.1. 8/24/70.