Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

480.0000 RETAILER

Annotation 480.0120

480.0120 Jobbers. All of the sales made by jobbers on behalf of an office supply corporation are taxable to the corporation where all sales solicited are in the corporation's name on order forms approved by the corporation; the right to accept or refuse an order or make other adjustments remains with the corporaton; all bills and invoices are made by the corporation; title to merchandise remains with the corporation; payment is made directly to the corporation, unless otherwise authorized, and any payment made directly to the jobber is the property of the corporation, and the jobber may not use the corporation's name unless specifically authorized. Although the jobbers are independent firms which handle products of other manufacturers when they are soliciting for the corporation in question, they are not selling on their own behalf, and thus are not liable for the tax. 4/19/67.