Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0940

(c) PRESUMPTIONS

570.0940 Intent to Use in State. If at the time of purchase the purchaser actually intends to use the car in this state and does so use it, the tax applies. If, on the other hand, at the same time of purchase the purchaser did not intend to use the car in this state, we will regard the tax as not applicable, even though through a subsequent change of intention the car is used in this state.

There is a presumption in the Sales and Use Tax Law (section 6246) that tangible personal property shipped or brought to this state by the purchaser was purchased for storage, use, or other consumption in this state. It is, therefore, necessary for a purchaser who claims that he did not purchase the car for use in this state to overcome this presumption by satisfactory evidence such as affidavits, travel orders, or changes of assignment of duties that will reasonably establish that at the time of purchase the purchaser did not intend to use the car in this state. 3/31/50.