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portion which he will use or consume in the fulfillment of his contracts, <br />he should give a resale certificate to the seller of the materials and <br />supplies. The contractor or sub-contractor purchasing on a resale <br />certificate must include in his gross sales, upon which the tax is to be <br />computed, not only all proceeds from retail sales but in addition he will <br />report and pay the tax on all materinls he uses in the performance of his <br />contracts, based on the cost price of such materials and supplies. <br /> <br /> This ruling will only apply to those contractors who are <br />actually engaged in the retail business and they will be required to <br />furnish their registration number in signing a resale certificate. <br /> <br />RULE 9: Casual and Isolated Sales <br /> <br /> The tax does not apply to casual and isolated sales by persons <br />who are not engaged in the business of selling such tangible personal <br />property. However, this exemption does not 'apply to sales made by those <br />persons who hold themselves out as engaged in a retail business, nutwith- <br />standing the fact that the sales may be few and infrequent. <br /> <br /> For example, where a person sells his automobile; where a <br />merchant sells his store fixtures; where a farmer sells his farm machinery <br />or other farm equipment, such persons are not engaged in the business of <br />selling such t~ngible personal property at retail, they are making casual <br />or isolated sales with respect to such property. <br /> <br /> Manufacturers, processors, wholesalers or jobbers engaged in <br />distributing tangible personal property, who sell primarily other than <br />retail, are not deemed to be making casual or isolated sales, when they <br />sell such tangible personal property to purchasers for use or consumption, <br />notwithstanding that sales at retail may comprise a small fraction of their <br />total business. <br /> <br />RULE 10: Consolidated Returns <br /> <br /> Any person engaged in two-or more forms of businesses of like <br />classification taxable under the Ordinance may file a consolidated return <br />covering all business activities of such like classification engaged in <br />within the City. Such consolidated returns must be accompanied by a <br />schedule showing the address of each place of business, the gross sales, <br />allowable deductions, net taxable sales and amount of tax due for each <br />location, <br /> <br />RULE I1: Sales of Containers, Wrapping and Packing Materials and <br /> Related Products <br /> <br /> Items actually accompanying the product sold to the £inal <br />~uyer o~ ultimate consumer without which the delivery of the product is- <br />impractxcable on account of the character of the c$ntents~ and for which <br /> <br />-3- <br /> <br /> <br />