Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

410.0000 PERMITS—Regulation 1699

Annotation 410.0060

(a) IN GENERAL

410.0060 Concessionaires—Lessor's Liability. A mere landlord is not subject to the provisions which hold a retailer liable for tax on sales made by concessionaires not holding permits where various charitable organizations use the building for rummage sales. 4/16/64.