Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0082

480.0082 Distributors for a Section 6015 Retailer. A person is a distributor for a "section 6015 retailer" and also makes sales of other property. The person is required to hold a seller's permit and to report separately the retail sales of other property. 5/1/95.