Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
200.0000 CREDIT SALES AND REPOSSESSIONS—Regulation 1641
200.0220 Tagging and Reservation of Goods. Where a conditional sale contract is executed and specific goods are tagged with the customer's name, to be held until the customer requests delivery or picks up the goods, no sale takes place until possession of the goods is transferred to the purchaser. 8/14/67.