Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
185.0000 CONSIGNEES AND LIENORS OF TANGIBLE PERSONAL PROPERTY FOR SALE—Regulation 1569
Annotation 185.0040
185.0040 Power to Transfer Title Generally. A gallery selling a painting consigned to it by an owner is not a retailer liable for payment of sales tax unless it has the power to transfer title to the buyer. 11/2/64.