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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 215.0470

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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 215.0470

(a) General

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215.0470 Registration of Demonstrator Automobiles with DMV. The fact that an automobile dealer registers a demonstrator with DMV will not prevent the dealer from claiming that the vehicle is used for demonstration and display, with tax due on fair rental value for other use. The burden of proof, however, remains on the dealer. 3/18/75.