Tax Type
BPOL Tax
Description
Merchants' Licenses
Topic
Local Power to Tax
Date Issued
03-26-1971
A separate county license as wholesaler or retailer should be required for each of the businesses of a wholesaler/retailer who offers merchandise for sale to his customers at what is called discount prices and who collects and remits the sales tax for these purchases. The sales to the ultimate consumer constitute selling at retail.
Attorney General's Opinion