Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
410.0000 PERMITS—Regulation 1699
(b) PERSONS MAKING NONTAXABLE SALES
410.0395 Sales to U.S. Government. Taxpayer performs services for the U.S. Navy. It is required to purchase non-construction materials for the government's warehouse inventory. Title to the property purchased passes to the Navy upon receipt by taxpayer and prior to any use by it.
It is not necessary that the seller maintain a stock of goods in order to be a seller required to hold a permit. Further, a seller is required to hold a permit even though all sales are made to the U.S. Government. (Regulation 1699(b).) 2/22/90.