Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0240

480.0240 Rental of Display Area. The rental of display area to private owners of used cars for the sole purpose of providing space where such owners may display their vehicles, the owners to conduct all sales activities themselves, does not constitute the lessor a retailer of such vehicles subject to sales tax. 7/6/53.