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 475.0027

475.0027 Description of Property to Be Purchased. A resale certificate issued to a seller of electrical supplies which describes the property to be purchased as "electrical equipment or supplies" and "electrical supplies" was intended to have a broad meaning and includes all electrical items purchased from the vendor including "materials" and "fixtures" as these terms are defined under Regulation 1521. 4/20/88.