Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

700.0000 APPLICATION OF TAX—Regulation 1803

Annotation 700.0100

700.0100 Former Local Exemptions of Government Bodies. The former exemption of the state and its governmental instrumentalities, such as school districts, no longer applies in counties and cities which have conformed their ordinances under the Uniform Local Sales and Use Tax Law, providing for state administration. 4/30/56.