Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"

Annotation 560.0140

560.0140 Red Cross. The American Red Cross is exempt from payment of sales tax on sales made by it. However, use tax must be collected by the Red Cross from purchases if it makes a sufficient number of sales to be classified as a retailer. Section 6019 provides that a corporation making more than two retail sales during any 12-month period shall be considered a retailer. 1/2/63.