Skip to main content
Loading…
This section is included in your selections.

The clerk shall adopt and amend procedures, regulations, fees and forms for the administration of this chapter, and shall adopt guidelines for the determination of the taxability of transactions and may rule on specific transactions upon request. The written ruling on a specific sale may be relied upon by the parties to that sale unless essential facts were not provided to the person making the ruling or the ruling is clearly contrary to the provisions of this code. The burden of proving an exemption shall be on the person claiming an exemption. Persons claiming an exemption may be required to obtain an exemption certificate. Certificates issued under this chapter shall expire as determined by the clerk or the clerk’s designee.