Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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N

390.0000 NONPROFIT ORGANIZATIONS

Annotation 390.0005

390.0005 Acting as Agents. A nonprofit organization may buy and sell for its own account or it may act as an agent. The organization will be regarded as an agent of the supplier if it is selling the products on behalf of the supplier rather than on its own behalf. When the evidence shows that the organization solicited orders, collected payments, and distributed tangible personal property on the supplier's behalf, the organization will be regarded as the agent of the supplier. 2/16/95.