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 475.0236

475.0236 Resale Certificates—Aerospace Decision. As a result of the decision in Aerospace Corp. v. S. B. E. (1990) 218 Cal.App.3d 1300, a government contractor may treat overhead costs as purchases for resale to the United States if the contract contains the title passing clauses set forth in FAR52.232.16(d). The contractor should provide the supplier with a resale certificate containing the statement that the goods are being purchased for resale in the regular course of business. 8/3/92.