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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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D


215.0000 Demonstration, Display and Use of Property Held for Resale—Vehicles—Regulation 1669.5

Annotation 215.0460

(a) General


215.0460 Racing. Where a sports car dealer obtained a car under a resale certificate and employed it extensively in both amateur and professional racing, there was a taxable use beyond the meaning of "demonstration or display" as contained in section 6094. 8/17/64.