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BTLG Table of Contents > Sales and Use Tax Annotations > T > 545.0000 "Tax-Paid Purchases Resold" > Annotation 545.0200

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T

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545.0000 "Tax-Paid Purchases Resold"—Regulation 1701

Annotation 545.0200

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545.0200 Transfers by Co-Owner. Transfer of property to an out-of-state project by a co-owner of the project is not a sale. Therefore, the transferor is not entitled to take a tax paid purchase resold deduction. 5/21/71.