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
185.0160 Liability of Consignee. A dealer is liable for tax on a sale of a house trailer held on consignment if he had the power to transfer title and did transfer such title after the owner and purchaser had agreed upon the price. 5/2/57.