Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0095


585.0095 Lessor-Retailer's Sale of Vehicle to Lessee. A lessor-retailer is required to pay sales tax, with respect to the retail sale of a motor vehicle to the lessee, when the lessor-retailer files a "Report of Sale". If a "Report of Sale" is not filed, the lessee is required to pay the use tax when the vehicle is registered with the DMV. 5/8/90.