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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 570.1180

(d) Exclusions


570.1180 Testing. The testing of equipment in this state which is not used in production here and is subsequently used solely outside this state meets the requirements of section 6009.1 for exemption from use tax. 9/14/64.