Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0140


410.0140 Flea Market Vendors. Individual flea market vendors who rent booths at an established market place are required to obtain a seller's permit. As retailers, their receipts from all sales are subject to sales tax even though they may not return to the market place regularly. 10/9/67; 12/26/67; 5/5/81.