Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 210.0170

(a) GENERAL

210.0170 Intervening Use. Tax applies to any intervening use of property purchased for resale even though the property is subsequently sold as "new" within a reasonable period of time. (Regulation 1669 and section 6094.) 2/5/90.