Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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E

222.0000 EXEMPTION CERTIFICATES—Regulation 1667

Annotation 222.0500

(b) EFFECT

222.0500 Good Faith. A vendor is not regarded as having accepted an exemption certificate in good faith for its sales for a specific type of catheter when it is in possession of an opinion from the Board that the sales of its medical product are not protected from taxation by any statutory exemption. Therefore, such a certificate would not relieve the vendor from liability for sales tax on its sales. 5/31/94.