Exemption; custom computer software

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  5. Exemption; custom computer software

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RS 305.52 - Exemption; custom computer software

A political subdivision may, by ordinance, provide for a sales and use tax exemption within the entire area of the political subdivision for sales of custom computer software.

Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002.


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