Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

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 215.0520

(a) GENERAL

215.0520 Shuttling and Deadheading Leased Vehicles. The shuttling and deadheading of leased vehicles by the lessor for purposes of placing the vehicles in the appropriate inventory location represents retention of property for purposes of sale and is not subject to use tax. 7/12/76.