Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
215.0000 DEMONSTRATION, DISPLAY AND USE OF PROPERTY HELD FOR RESALE—VEHICLES—Regulation 1669.5
(b) LOANS TO SCHOOLS, COLLEGES, AND VETERANS' INSTITUTIONS FOR EDUCATIONAL OR TRAINING PROGRAMS
The following uses qualify:
(1) Driver training for students or adults.
(2) Hauling livestock and feed for the school district's farmer education program or to fairs when the hauling is part of the school district's program to encourage student entrance into fairs and exhibitions.
(3) Student training in school automobile shops.
(4) Transportation of teachers, students and/or administrators to educational programs sponsored or given by the school district such as music, special exhibits, etc., if students also are being transported.
The following uses do not qualify:
(1) Transportation of teachers or school administrators on school business or transportation of special language teachers between schools.
(2) Use in connection with maintenance of school land or buildings.
In addition to the qualifying uses described above, if a loaned vehicle is used to travel to and from the home by an instructor or administrator charged with the responsibility for the vehicle, this incidental use would not disqualify the vehicle from exemption. 9/30/68.