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 585.0180


585.0180 Retailer—Person Making Single Sale as. An individual making a single sale of a vehicle, boat or airplane is not liable for use tax as a consumer provided he makes no use of the property before selling it. This is because under section 6275 a person making a single sale of this class of property is a retailer resulting in his purchaser incurring liability for use tax. Thus the seller is properly considered to have bought the item for resale and his resale does not constitute a use taxable to him. 3/11/66.