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Electricity Tax Opinion on Municipal Power Sales
The attorney general says sales of electricity to municipally owned plants incur the 1 percent sales tax starting August 27. Oliver W. Nolen prepared the opinion requested by State Auditor Forrest Smith. Other points note that electricity sold to building owners for remet is included in gross receipts, deductions for power sales to street car firms are limited, and intrastate sales by Missouri firms may be deductible.
MENTIONED IN THIS ARTICLE
Attorney General’s Department
Oliver W. Nolen
Forrest Smith