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 500.0080

500.0080 Fuel Exemption Registration. The exemption under section 6385(c) does not apply if the purchasing carrier does not have a valid seller's permit or valid fuel exemption registration number at the time of purchase and does not obtain a fuel exemption registration number within 45 days after purchasing the fuel. 11/15/90.