Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0406.300

(a) GENERALLY

580.0406.300 Automobile Kits. Sales of automobile kits to individuals who assemble the parts into a vehicle and subsequently register the vehicle with DMV are not sales of vehicles at the time of the sale. Consequently, sales tax applies to the sale of the kit. However, the purchaser who assembles the kit into a vehicle may register the vehicle at DMV without payment of the use tax. 2/11/91.