Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0260


580.0260 Members of NATO Forces. A use tax on the purchase of an automobile by a member of a NATO country's armed forces is proper because a NATO Status of Forces Agreement only exempts NATO military personnel from property taxes and not from excise taxes, such as the use tax. 6/5/69.