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 215.0510

(a) GENERAL

215.0510 Service Stations—Automobiles Displayed at. The sales tax applies to sales of automobiles to service stations which display the vehicles as inducement to buy gasoline, and are either given away or sold by the station operator. Such a use of the vehicle does not fall within the "demonstration or display" language of section 6094, so that tax is due from the station operator who purchases the vehicles under a resale certificate, measured by the cost of the vehicles to him, even though he subsequently sells the vehicles and pays tax on the sales price. 10/27/55.