Sales for Resale
Subpart M - Leased Portions of Lessor's Business SpaceSubpart O - Claims to Recover Erroneously Paid Tax
Section 130.1401 - Seller's Responsibility to Determine the Character of the Sale at the Time of the SaleSection 130.1405 - Seller's Responsibility to Obtain Certificates of Resale and Requirements for Certificates of ResaleSection 130.1410 - Requirements for Certificates of Resale (repealed)Section 130.1415 - Resale Number – When Required and How ObtainedSection 130.1420 - Blanket Certificate of Resale (repealed)