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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 475.0240

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475.0000 Resale Certificates—Regulation 1668

Annotation 475.0240

475.0240 United States—Resale to—Contractors. A resale certificate is properly given by a vendee when the latter resells to the United States, except as to property used in performing contracts to construct improvements. 12/1/50.