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283, Section 2(B eff June 1, 2000; 2000 Act.
The taxpayer is not required to own a majority of the voting stock of the affiliate; (74) durable medical equipment consumers power rebate form and related supplies: (a) as defined under federal and state Medicaid and Medicare laws; (b) which is paid directly by funds of this State.
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If an exemption or exclusion is not applicable, the tax is due upon purchase, or upon the withdrawal, use, or consumption of the tangible personal property purchased with the certificate if the application of the exemption or exclusion cannot be determined at the time.Before doing business in this State or receiving a retail license, retailers subject to the license requirements of this article not having a permanent retail sales location may be required to make a cash deposit or post bond.Nothing in this section prohibits a taxpayer from paying the total tax due at the time of execution of the lease, or with any payment under the lease.This exemption does not extend to tools and other equipment not attached to or that do not become a part of the aircraft; (53) motor vehicle extended service contracts and motor vehicle extended warranty contracts; (54) clothing and other attire required for working.(C) Retailers making sales at a special event, in lieu of the licensing requirements of this section and discount provisions of Section, shall file a special events sales tax return.Documentation of entitlement to tax exemption for goods to be delivered out of state; tax on property delivered in state for removal from state by purchaser.For purposes of this item, "manufacturer" or "manufacturing" includes the activities of a processor; (c) the generation of electric power or energy for use in manufacturing tangible personal property for sale; (d) the generation of motive power for transportation.388, Pt I, Section.B.1, eff October 1, 2006; 2007 Act.