Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > C > 185.0000 Consignees And Lienors Of Tangible Personal Property For Sale > Annotation 185.0100

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

---

C

---

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

Annotation 185.0100

---

185.0100 Dealer Aid to Purchaser. Where an airplane dealer aids a prospective purchaser in locating and purchasing an airplane from a third party by locating a willing seller, having the plane brought to his place of business, or aiding the buyer in examining the plane and in addition obtains financing for the buyer by executing a conditional sales contract as the seller and discounting it with a bank with recourse, he is the retailer of the plane and makes a taxable sale. 3/29/65.