Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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495.0000 SALE

Annotation 495.0010


495.0010 Taxable Events. If property is purchased outside the state for use inside the state, the buyer is liable for use tax. If the property is later resold at retail after use in this state, sales tax applies to the sale. In this case, the sales tax and the use tax apply to different events, each of which is subject to tax. That is, the fact that the first event was taxable does not bar the application of the sales tax to the second retail transaction. 11/17/80.