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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 700.0000 Application of Tax > Annotation 700.0240

Uniform Local Sales and Use Tax Annotations

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700.0000 Application of Tax—Regulation 1803

Annotation 700.0240

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700.0240 Use in Different Counties. In applying the use tax to property first used outside the taxing county, the property is to be considered as purchased for use in the taxing county only if it is principally used there. 3/7/58.