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 185.0350

185.0350 Service Station Operators. A service station operator has the power to hire employees and receive commissions or a flat fee with respect to sales of gasoline. The operator applied for and received a seller's permit in his own name. A different entity held the lease on the premises and owned the gasoline until it was sold. The operator is regarded as a consignee of the gasoline and is liable for tax on the sales of gasoline. The operator had the power to transfer title and held the seller's permit. 11/28/90.