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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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E


222.0000 Exemption Certificates—Regulation 1667

Annotation 222.0700

(b) Effect

222.0700 Repealed Exemption. An exemption certificate issued with respect to an exemption statute which previously had been repealed does not shield the seller from tax liability. 2/4/94.