Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
560.0000 UNITED STATES, SALE BY—"SURPLUS PROPERTY"
560.0170 Sale to Enforce Federal Tax Liens. The United States is not the owner of an auto seized and sold pursuant to section 6335 of the Internal Revenue Code. The purchaser at such a sale receives only the right, title and interest of the Federal tax debtor. The United States acts only as a lienor enforcing a lien on the property seized. The United States is not regarded as the seller of the property, therefore, the buyer is liable for use tax on the vehicle at the time it is registered at the Department of Motor Vehicles. 12/13/71.