Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 125.0020

125.0020 "Dealer Aid." A customer looks at new models on the dealer's floor, accompanied by his salesman. Customer decides not to purchase a new car but salesman suggests the purchase of his demonstrator. After inspecting the demonstrator outside the showroom, customer purchases it from the salesman. Under these facts, assuming the demonstrator was not displayed in the showroom, the dealer is not liable for the sales tax. Mere contact with salesman in the showroom does not, in this instance constitute "dealer aid."

The same is true if, after looking at new cars on the dealer's floor, customer meets salesman at lunch and demonstrator is offered and accepted. 8/30/55.