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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 185.0000 Consignees And Lienors Of Tangible Personal Property For Sale > Annotation 185.0040

Sales and Use Tax Annotations


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C

185.0000 Consignees and Lienors of Tangible Personal Property for Sale—Regulation 1569

Annotation 185.0040

185.0040 Power to Transfer Title Generally. A gallery selling a painting consigned to it by an owner is not a retailer liable for payment of sales tax unless it has the power to transfer title to the buyer. 11/2/64.