GroundRules
7-9-71: Deduction; gross receipts tax; trade-in allowance.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
That portion of the receipts of a seller that is represented by a trade-in of tangible personal property of the same type being sold, except for the receipts represented by a trade-in of a manufactured home, may be deducted from gross receipts.
Collected 2026-09-03T15:02:19Z. Source file · JSON