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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 475.0000 Resale Certificates > Annotation 475.0100

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475.0000 Resale Certificates—Regulation 1668

Annotation 475.0100

475.0100 Intent of Purchase. A jobber who wishes to purchase materials for his own consumption may not issue a resale certificate for such purchases. The provisions of sections 6092 and 6094.5 are applicable, even though a manufacturer refuses to sell to a person except upon condition that he issue a resale certificate. 1/27/59.