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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


410.0000 Permits—Regulation 1699

Annotation 410.0060

(a) In General


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.