Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

580.0000 VEHICLES

Annotation 580.0480

(b) LOCAL DELIVERIES TO NONRESIDENTS FOR OUT-OF-STATE USE

580.0480 Movement by Purchaser of Exempt Vehicle. The requirement of movement of a vehicle out-of-state by the purchaser is satisfied if it is done under his direction. Work done on the vehicle prior to its removal from the state does not cause loss of the exemption. 9/25/63.