Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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475.0000 RESALE CERTIFICATES—Regulation 1668

Annotation 475.0011

475.0011 Automobile Collector. It is improper to issue a resale certificate for the purchase of an automobile when the retailer/dealer knows at the time of purchase that the vehicle is to be loaned to a museum for display. The property is being purchased for a personal collection and not for resale. 1/28/93.