Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0400

480.0400 Single Sale. A person in the business of designing and manufacturing custom machinery made only one sale, which was a retail sale, during a twelve month period. This sale is subject to tax since the person is in the business of selling tangible personal property and is therefore a "seller" pursuant to section 6014. Once a person is a seller, that person is automatically a retailer whenever he or she makes a retail sale. 10/16/92.