What are the registration requirements for getting a sales tax account number?

Any person who sells, leases or rents tangible personal property or provides a taxable service is required to register for sales and use tax purposes, even though the product sold may be tax exempt.  Businesses that average more than $400 a month in sales of tangible personal property and businesses averaging more than $100 per month in sales of taxable services must register for sales tax purposes. 

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