Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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580.0000 VEHICLES

Annotation 580.0320


580.0320. Residence of Purchaser. Where a purchaser of an automobile purchases it outside the state for use in this state, the use tax applies, irrespective of the residence of the purchaser. Ordinarily, where the purchaser is a resident of this state, there is no doubt but what the use tax is applicable. On the other hand, if the purchaser is not a resident of this state, the tax may nevertheless be applicable if in fact the property was purchased for use in this state. 3/31/50.