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BTLG Table of Contents > Transactions and Use Tax Annotations > 800.0000 Application of Transactions (Sales) Tax and Use Tax > Annotation 800.0002

Transactions and Use Tax Annotations

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800.0000 Application of Transactions (Sales) Tax and Use Tax—Regulation 1823

Annotation 800.0002

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800.0002 Binding—Fixed-Price Contracts. The seller by accepting the consideration which the purchaser paid pursuant to the terms of the purchase order, created a binding contract which satisfies one of the criteria of a fixed-price contract. 10/4/90.