Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
290.0000 GOODS DAMAGED IN TRANSIT—REGULATION 1629
290.0020 Automobiles. The sales tax applies to a purchase by a carrier of a shipment from outside this state of automobiles which the owner-dealer refused to accept because of damage in transit. The fact that the carrier planned to transport the automobiles out of the state for use in his business outside the state does not affect the taxability of the sale. 10/22/58.