Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0020

(a) GENERALLY

585.0020 Family Exemption. A sale by stepchild to a stepparent, or vice versa, is not exempt under section 6285. However, a sale by one to his natural parent and stepparent jointly is exempt if the vehicle is reregistered to the natural and stepparent jointly as evidence of joint ownership. Similarly, a sale made jointly by a natural parent and stepparent to a child of the natural parent is exempt if the vehicle was owned jointly by the selling parents before the sale. 7/26/67.