Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655

Annotation 490.0420

(b) REPLACEMENTS GENERALLY—MAINTENANCE CONTRACTS

Leases, see also Leases of Tangible Personal Property—In General.

490.0420 Agency. The dealer actually furnishing the replacement may be regarded as the agent of the dealer who sold the car, and the sale to such agent may be regarded as a sale for resale. 10/22/52.