Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0240


410.0240 Ownership Change Requiring New Permit. Where permit is in name of "X, a Business Trust," a reduction in the number of trustees does not result in change of entity requiring a new permit as the business trust continues as the same entity under section 6005. 7/9/51.