Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
545.0000 "TAX-PAID PURCHASES RESOLD"—Regulation 1701
545.0200 Transfers by Co-Owner. Transfer of property to an out-of-state project by a co-owner of the project is not a sale. Therefore, the transferor is not entitled to take a tax paid purchase resold deduction. 5/21/71.