Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

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

Annotation 185.0040

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.