Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

480.0000 RETAILER

Annotation 480.0020

480.0020 Agent Importing Automobiles. An agent who contracts with his principal to arrange for the purchase of an automobile from a foreign manufacturer or distributor and for its importation and delivery to the principal is not a retailer where title vests directly in the principal overseas and the agent renders a final statement of account showing all disbursements made on behalf of the principal and the amount of his commission. 1/17/66.