Rule 006.05.06-005-gr-27 - Persons Required to Collect and Remit Tax - Specific Business - Wholesalers and Jobbers

Wholesalers and jobbers must collect and remit the tax on the gross receipts or gross proceeds derived from all sales to consumers or sales to retailers who do not have valid permits even though the sales are in wholesale quantities, or sales to retailers who are not regularly in the business of reselling the articles purchased.