Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Uniform Local Sales and Use Tax Annotations

700.0000 APPLICATION OF TAX—Regulation 1803

Annotation 700.0214

700.0214 Seller's Permits for County Departments. County departments and employees cannot obtain a seller's permit so that they can purchase property for resale to other departments in the same county for local tax allocation purposes. For a sale to occur there must be a transfer of title to or possession of tangible property for a consideration from one person to another. Since the county, its departments, and its employees are a single "person" for sales and use tax purposes, there can be no sale. 5/30/86.