Section 45IAC2.2-5-68. Other exemptions

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If a dealer who purchases a mobile home or industrialized building system, as described in this regulation [45 IAC 2.2], does not install the structure as an improvement to realty under a lump sum contract, but rather purchases the structure for resale in the regular course of his business, such purchase for resale is exempted. The dealer may provide the seller with an exemption certificate (form ST-105) certifying exempt use in which case the dealer must collect and remit sales tax on the subsequent resale. (Department of State Revenue; Ch. 5, Reg. 6-2.5-5-29(c)(020); filed Dec 1, 1982, 10:35 am: 6 IR 60)

                    
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