Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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432.0000 PRINTED SALES MESSAGES—Regulation 1541.5

Annotation 432.0080

432.0080 Qualified Common Carrier. A person need not be a licensed common carrier in order to be a common carrier for purposes of Regulation 1541.5. A person must only be engaged in the business of transporting property for hire and offer his or her services indiscriminately to the public or to some portion of the public. 10/21/96.