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2008 SESSION

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HB 194 Retail Sales and Use Tax; absorption and payment by seller.

Introduced by: Robert D. Orrock, Sr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax; absorption and payment by seller.  Permits any seller not to collect sales and use tax from the purchaser, and to absorb such tax himself. A dealer electing to absorb such taxes shall be liable for payment of such taxes to the Tax Commissioner in the same manner as he is for tax collected from a purchaser.


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