Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(d) FIXTURES AND MATERIALS PURCHASED FOR OUT-OF-STATE USE
190.2700 Permit—Unauthorized Use of. Section 6072 precluding the holding of a seller's permit by a person not actively engaged in or conducting business as a seller of tangible personal property prevents a construction contractor from securing a permit solely to qualify for the exemption provided in section 6386. A contractor actually holding a permit but not actively engaged in or conducting business as a seller is not entitled to retain his permit solely to take advantage of section 6386. 8/10/66.