Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0317

(a) GENERALLY

585.0317 Used Vehicles Modified for Handicapped. The sale of a used vehicle which has been previously modified for a physically handicapped person, to another handicapped person continues to enjoy the partial exemption provided by section 6369.4. The person registering the vehicle with the Department of Motor Vehicles has the responsibility of proving the value of the exempt portion of the vehicle, since section 6369.4 exempts only the modified portion. 9/5/85.