Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
475.0000 RESALE CERTIFICATES—Regulation 1668
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.