Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
475.0000 RESALE CERTIFICATES—Regulation 1668
475.0200 Returned Merchandise. Use tax applies to the material cost of a manufactured item where the materials are purchased under a resale certificate, and the item is later given away, even though, prior to the gift, the manufactured item is sold, when the sale is rescinded and the item is later returned by the buyer to the seller. 7/28/65.