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BTLG Table of Contents > Transactions and Use Tax Annotations > 800.0000 Application of Transactions (Sales) Tax and Use Tax > Annotation 800.0009.550

Transactions and Use Tax Annotations

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

Annotation 800.0009.550

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800.0009.550 Fixed Price Contract—Nonenforcement. The fact that a retailer may voluntarily choose not to enforce a fixed price contract does not preclude the section 6376.1 exemption. If the initial contract is binding and neither party may cancel, the subsequent voluntary action by the retailer not to enforce some contracts does not affect the exemption. 1/14/97.