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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2700

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.2700

(d) Fixtures and Materials Purchased for Out-of-State Use

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190.2700 Permit—Unauthorized Use of. Section 6072 precluding the holding of a seller's permit by a person not actively engaged in or conducting business as a seller of tangible personal property prevents a construction contractor from securing a permit solely to qualify for the exemption provided in section 6386. A contractor actually holding a permit but not actively engaged in or conducting business as a seller is not entitled to retain his permit solely to take advantage of section 6386. 8/10/66.