Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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D

215.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—VEHICLES—Regulation 1669.5

Annotation 215.0100

(a) GENERAL

215.0100 Driving. When a vehicle is driven from the factory to the dealer's place of business, use tax is not applicable if there is no other use except demonstration or display while holding the car for sale. 6/5/50.