Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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D

210.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—General—Regulation 1669

Annotation 210.0152

(a) GENERAL

210.0152 Furniture Use in Model Mobile Homes. When a mobile home dealer also sells the furniture displayed in its mobile homes, such furniture is generally regarded as being held for resale by the dealer. While the furniture may enhance and, thus, demonstrate the interior of a mobile home, it is also being displayed for sale. The fact that it enhances another item being sold would not result in a taxable use. It is similar to displaying a lamp on a wood table, both of which are being held for resale. 3/20/81.