Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2700

(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.