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BTLG Table of Contents > Sales and Use Tax Annotations > D > 215.0000 Demonstration, Display and Use of Property Held for Resale—Vehicles > Annotation 215.0460

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D

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

Annotation 215.0460

(a) General

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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.