Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

410.0000 PERMITS—Regulation 1699

Annotation 410.0380

(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.