Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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500.0000 SALES TO COMMON CARRIERS—Regulation 1621

Annotation 500.0073

500.0073 Exemption Under Regulation 1621(b)(1). When a sale to a common carrier does not follow the conditions set forth in subdivision (b)(1)(A) through (b)(1)(D) of Regulation 1621, the sale of tangible personal property to that common carrier is not an exempt sale pursuant to section 6385. All of the conditions under subdivision (b)(1) must be met for the exemption to apply. 9/19/95.