Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
475.0000 RESALE CERTIFICATES—Regulation 1668
475.0045 False Information on Certificate—Use Tax Liability. A resale certificate, regular on its face, taken in good faith from the buyer by the seller, which later proves to have false information regarding one or more of the five required elements described in Regulation 1668(b), relieves the seller from liability from the sales tax. The purchaser is liable for use tax on the theory that the property was purchased under a resale certificate. A dual determination should not be issued to the seller. 9/24/86.