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 585.0460


585.0460 Fleet Purchases—Companies as Agents for Employees. Vehicles purchased by companies under their fleet purchasing power are not subject to use tax when the registration is transferred from the company's name to the employee's name if sales tax was paid by the dealer making the sale. Here, the employee actually pays for the vehicle, makes all financing arrangements, and takes delivery directly from the dealer. The company, in such cases, is acting as an agent for the employee when it makes the purchase on the employee's behalf. 11/23/64. (Am. 2003–3).