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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > D > 215.0000 Demonstration, Display and Use of Property Held for Resale—Vehicles > Annotation 215.0620

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 215.0620

(b) Loans to Schools, Colleges, and Veterans' Institutions for Educational or Training Programs

215.0620 Lessee—Loan by. An automobile loaned to a school district by a lessee of the vehicle is not exempted from the use tax by section 6404. The lessee cannot be regarded merely as a conduit or agent for the lessor. 3/23/65.