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 475.0169

475.0169 Resale Certificates. Corporation A, a wholly owned subsidiary of Corporation B, will be merged into B in accordance with applicable statutory merger provisions. A has on file numerous resale certificates issued to it by its customers.

Since B will become a successor to A by operation of law as a result of the statutory merger, new resale certificates need not be obtained. 12/10/87.