Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0214


410.0214 Subsidiaries Required to Hold Separate Permits. A parent company and each of its subsidiaries are persons and sellers within the meaning of sections 6005 and 6014. section 6452 provides that every seller or person liable for sales or use tax is required to file a return with the Board. There are no statutory provisions authorizing the combination of returns or the consolidation of filing by separate but related companies. The parent company and each of its subsidiaries is required to hold a permit and file its own sales and use tax returns. 7/30/97.