Tax Type
Retail Sales and Use Tax
Description
Sales by the surplus property program
Topic
Collection of Tax
Date Issued
10-18-1988
October 18, 1988
Re: Request for Ruling/Sales and Use Tax
Dear*********************
This will reply to your letter dated July 21, 1988 in which you request a ruling on-the applicability of the sales and use tax to sales by the surplus property program.
There is currently no statute that would exempt sales by the ************* which are conducted on state property from the 1 % local sales tax. Therefore, the 3.5 % state tax and the 1 % local tax are applicable to all sales made by the surplus property program.
I trust this will answer your question. However, please do not hesitate to contact the department should further questions arise.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner