Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

185.0000 CONSIGNEES AND LIENORS OF TANGIBLE PERSONAL PROPERTY FOR SALE—Regulation 1569

Annotation 185.0020

185.0020 Power to Transfer Title Generally. A person in the business of storing aircraft, owned by others, who demonstrates such planes advertised for sale by owners and, at the request of buyer and owner makes arrangements for financing thereof, is not a retailer where he does not have the power, by his own act, to vest title in the buyer. 8/19/64.