10-45-20.2. Exemption of payments between members of controlled group--Reimbursement for third-party services to group.
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/sd/title-10/chapter-10-45/10-45-20-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Payments made by one member of a controlled group to another member of a controlled group which represent an allocation, reimbursement or charge for third - party services rendered to the controlled group and upon which a sales or use tax has been paid may not be considered as gross receipts under this chapter.