Receipts from selling or leasing property to, or from performing services for, an accredited foreign mission or an accredited member of a foreign mission may be deducted from gross receipts when a treaty in force to which the United States is a party requires forbearance of tax when the legal incidence is upon the buyer or when the tax is customarily passed on to the buyer.
History: Laws 1998, ch. 89, § 2.
ANNOTATIONSEffective dates. — Laws 1998, ch. 89, § 7 made Laws 1998, ch. 89, § 2 effective July 1, 1998.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.