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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.0480

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0480

(b) Use in State, Purchased for—Intent of Purchaser

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570.0480 Contract to Purchase—Intent at Time of. If at date of purchase of car (normally date of delivery) purchaser knew that car was to be used in this state, tax applies irrespective of lack of such knowledge when he placed order for car, or when he contracted to purchase car. 4/3/51.