Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
185.0000 CONSIGNEES AND LIENORS OF TANGIBLE PERSONAL PROPERTY FOR SALE—Regulation 1569
185.0009 Brokers of Vehicles. When a dealer making the sale of a vehicle, mobile home, or commercial coach completes a report of sale, then "a retail sale of the vehicle is made through him" within the meaning of section 6275(b). He must report and pay tax on the portion of the price attributed to the vehicle even though he acted solely as a broker. The statute does not provide that he is the retailer of the "nonvehicle" accessory items and he is not the retailer thereof unless he has the power by his own act to pass title to the property. 1/16/78.
(Note: Subsequent statutory changes re mobile homes.)