Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
215.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—VEHICLES—Regulation 1669.5
215.0470 Registration of Demonstrator Automobiles with DMV. The fact that an automobile dealer registers a demonstrator with DMV will not prevent the dealer from claiming that the vehicle is used for demonstration and display, with tax due on fair rental value for other use. The burden of proof, however, remains on the dealer. 3/18/75.