Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
(d) TRANSFERS BETWEEN RELATED LEGAL ENTITIES
495.0709 Agent Defined. The courts have held that an agent is a person who has the power to alter the legal relationships between the principal and third persons, who is entrusted as a fiduciary to act for the benefit of the principal, and who is subject to the principal's right to control. 3/11/93.