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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 185.0120

Sales and Use Tax Annotations


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C

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

Annotation 185.0120

185.0120 Exclusive or Open Listing. The liability of a yacht broker does not depend upon whether he holds an exclusive or an open listing. It depends rather upon whether he has the right to beneficial use of the boat or the power by his own act to vest ownership in another. 3/18/53.