Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


480.0000 RETAILER

Annotation 480.0355

480.0355 Section 6015 Retailers—Resale Certificates from Agents. Sales and Use Tax section 6015(b) allows the Board to regard any salesmen, representatives, peddlers, or canvassers as the agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them. The dealer, distributor, supervisor or employer is then regarded as the retailer of the tangible personal property sold through their agents. The section 6015 retailer collects sales tax on the retail selling price of its merchandise when the merchandise is sold to the agent.

Although the Board may choose to regard a dealer, distributor, supervisor or employer as a retailer, it does not necessarily follow that the Board must regard all of the retailer's salesmen, representatives, peddlers or canvassers as an "agent" of that retailer without exception. If a section 6015 retailer's designated agent holds a seller's permit for a different business and has a storefront for that business, section 6015(b) does not prohibit the Board from authorizing that agent to issue a valid resale certificate for tangible personal property that the agent is purchasing from the 6015 retailer. 7/8/03. (2004–1).