Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
475.0000 RESALE CERTIFICATES—Regulation 1668
475.0035 Erroneous Information on Certificate. A purchaser issued a resale certificate which contained what appeared to be legitimate entry in each part of the certificate and which certificate was accepted in good faith by the seller. The purchaser cannot use as a defense that the resale certificate is defective because it contained incorrect information to relieve him of the responsibility to pay use tax if the property is not resold. 1/25/91.