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 185.0200

185.0200 Limitation on Broker's Authority—Evidence of. A yacht broker is regarded as a true broker and not a retailer for any transaction in which his authority is limited to obtaining an offer from a buyer and conveying the offer to the owner of the yacht or ship for his acceptance. A letter, telegram, or other writing executed by the owner of the yacht or ship prior to sale for the purpose of communicating or recording an acceptance of the buyer's offer is regarded as satisfactory evidence of the limitation on the broker's authority. 11/19/65.