Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2730

(d) FIXTURES AND MATERIALS PURCHASED FOR OUT-OF-STATE USE

190.2730 Timeliness of Certificate of Out-of-State Use. The requirement of section 6386 that the purchaser certify to the seller that the property will be used in a manner and for a purpose specified in the section is satisfied only if the seller obtains the certificate from the purchaser at the time of the transaction and thereafter retains it for examination on request by the Board or its authorized representatives. 7/26/71.