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 585.0500

(a) GENERALLY

585.0500 Insurance Company Sale of Salvage Auto. The sale at retail of salvage automobiles to nondealers is not subject to sales tax but will be subject to use tax upon registration of the vehicle by the owner. If the purchaser has no intention of registering the vehicle, tax should be collected by the seller. 1/28/64.