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Taxes assessed against local advantages of a kind maintaining raise the value of the property assessed. 9. Entertainment, amusement, and recreation expenses. There is a limit to claim expenses on Entertainment, amusement, and recreation (EAR). EAR expenses are limited to 0.5% of online sales for sellers of goods or 1% of online revenue for seller/provider of services.
For sellers of both goods or properties and services an apportionment formula can be used in … Read the rest