Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660

Annotation 330.2825

(a) IN GENERAL

330.2825 Sales Tax Paid to Nonpermitted Seller. A lessor paid sales tax reimbursement on the purchase of equipment to a retailer who did not hold a "seller's permit" for equipment it leased.

Even though the retailer did not hold a "seller's permit," the equipment leased will still be considered to have been purchased tax paid. There is no requirement in either Regulation 1660 or 1700 that the lessor prove that the retailer held a "seller's permit" or actually paid the tax to the Board, as long as the transaction was subject to sales tax. If the amount paid as "sales tax reimbursement" were actually use tax, the provisions of section 6202 would apply. 9/20/83.