Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.