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BTLG Table of Contents > Sales and Use Tax Annotations > S > 500.0000 Sales to Common Carriers > Annotation 500.0080

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S

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500.0000 Sales to Common Carriers—Regulation 1621

Annotation 500.0080

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500.0080 Fuel Exemption Registration. The exemption under section 6385(c) does not apply if the purchasing carrier does not have a valid seller's permit or valid fuel exemption registration number at the time of purchase and does not obtain a fuel exemption registration number within 45 days after purchasing the fuel. 11/15/90.