Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
125.0000 AUTOMOBILE DEALERS AND SALESMEN—Regulation 1566
125.0080 Used Vehicles Withdrawn from Inventory for Personal Use. When licensed dealers acquire vehicles as trade-ins from nondealers and make any use of the vehicles other than demonstration and display while holding them for sale, they must pay the use tax directly to the Board. 5/12/66.