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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


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

Annotation 185.0100


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.