5-A – Certification of Registration to Collect Sales and Compensating Use Taxes by Certain Contractors, Affiliates and Subcontractors.

§ 5-a. Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors. 1. For purposes of this section, the following terms shall have the specified meanings: (a) “Affiliate” means a person which directly, indirectly or constructively (1) controls another person; (2) is controlled by another person; or (3) is, […]