Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
475.0000 RESALE CERTIFICATES—Regulation 1668
475.0240 United States—Resale to—Contractors. A resale certificate is properly given by a vendee when the latter resells to the United States, except as to property used in performing contracts to construct improvements. 12/1/50.