Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
475.0000 RESALE CERTIFICATES—Regulation 1668
475.0100 Intent of Purchase. A jobber who wishes to purchase materials for his own consumption may not issue a resale certificate for such purchases. The provisions of sections 6092 and 6094.5 are applicable, even though a manufacturer refuses to sell to a person except upon condition that he issue a resale certificate. 1/27/59.