Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

200.0000 CREDIT SALES AND REPOSSESSIONS—Regulation 1641

Annotation 200.0220

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.