Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0167.500


410.0167.500 Issuance of Permits to Emancipated Minors. The Board is precluded from issuing a seller's permit to a person that has not reached the age of 18 years, except when that person is emancipated. This is because a minor that is not emancipated lacks the legal capacity to enter into a binding contract, give a delegation of power, sue or be sued, or compromise, settle, or adjust a claim. The Board may, however, issue a permit to an emancipated minor since an emancipated minor has the capacity to, among other things, (i) enter into a binding contract or give a delegation of power (ii) sue or be sued in the minor's own name and (iii) compromise, settle, arbitrate, or otherwise adjust a claim, action, or proceeding by or against the minor. 8/6/99. (2000–2).