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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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.