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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 200.0000 Credit Sales and Repossessions > Annotation 200.0100

Sales and Use Tax Annotations


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C

200.0000 Credit Sales and Repossessions—Regulation 1641

Annotation 200.0100

200.0100 Financing as Condition Precedent. If purchase of a sales contract by a finance company is agreed to by the parties as a condition to the transaction and the finance company does not approve the buyer's credit, there is no sale for sales tax purposes. 10/2/58.