Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0220

(a) GENERALLY

585.0220 Title Transfer-Vehicles. The key to the proper tax rate in all vehicle transactions is the date of purchase. Possession and title usually pass together and the date of possession is ordinarily controlling. However, if the purchaser can show that he received title before possession, the date on which the purchaser received title is controlling. 8/4/67.