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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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410.0000 Permits—Regulation 1699
Annotation 410.0108
(a) In General
410.0108 Direct Payment Certificate. Under Regulation 1699.5, a person applying for a direct payment permit must have gross receipts from sales of tangible personal property of at least $75,000,000 and purchases of tangible personal property of at least $75,000,000 in any calendar quarter during the twelve months immediately preceding the application for permit. At this time, no direct payment permits have been issued by the Board.
Therefore, since the Board has not issued any direct pay permits, a taxpayer's acceptance of a document characterized as a direct payment certificate will not relieve the taxpayer of liability for the applicable tax. 6/10/94.