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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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E
222.0000 Exemption Certificates—Regulation 1667
Annotation 222.0700
(b) Effect
222.0700 Repealed Exemption. An exemption certificate issued with respect to an exemption statute which previously had been repealed does not shield the seller from tax liability. 2/4/94.