Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
410.0000 PERMITS—Regulation 1699
(b) PERSONS MAKING NONTAXABLE SALES
410.0380 Sales Made Exclusively for Foreign Export. A seller's permit is not required where all a retailer's sales are made for foreign export. In this case the retailer should issue a resale certificate to his vendors, in the form set forth in Regulation 1668, noting on the certificate that a seller's permit is not required because of "all sales are for export." 12/14/89.