Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Transactions and Use Tax Annotations

817.0000 PLACE OF DELIVERY OF CERTAIN VEHICLES, AIRCRAFT AND UNDOCUMENTED VESSELS—Regulation 1823.5

Annotation 817.0235

817.0235 District Use Tax—Automobile. A person purchased a vehicle in a county outside of a transit district. He garages the vehicle inside the district but generally uses public transportation within the district. He maintains that the vehicle is used principally outside the district. The storage within the district is a "use." Accordingly the principal "use" of the vehicle was within the district and the district tax applies. 4/27/82.