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 185.0160

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.