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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 475.0000 Resale Certificates > Annotation 475.0020

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R

475.0000 Resale Certificates—Regulation 1668

Annotation 475.0020

475.0020 Burden of Proof. Where a seller does not have a resale certificate on file he may show by other evidence that the property was resold in the purchaser's regular course of business. This is true even though the purchaser does not have a seller's permit if he has made sufficient sales to be required to hold a seller's permit. 10/6/65.