Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0380

(a) GENERALLY

580.0380 Soldiers' and Sailors' Civil Relief Act. When otherwise applicable, the use tax is not prevented from applying with respect to the purchase of vehicles by a serviceman by reason of the Soldiers' and Sailors' Civil Relief Act. This act is regarded as providing relief to nonresident servicemen from the obligation to pay property and income taxes, and not the use tax. 5/4/66.