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BTLG Table of Contents > Sales and Use Tax Annotations > P > 410.0000 Permits > Annotation 410.0060

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P

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410.0000 Permits—Regulation 1699

Annotation 410.0060

(a) In General

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410.0060 Concessionaires—Lessor's Liability. A mere landlord is not subject to the provisions which hold a retailer liable for tax on sales made by concessionaires not holding permits where various charitable organizations use the building for rummage sales. 4/16/64.