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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 570.0640

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0640

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

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570.0640 Intrastate Use Over I.C.C. Routes. Vehicles which haul substantially wholly intrastate shipments over routes for which a firm holds Interstate Commerce Commission operating rights are subject to use tax. The character of the cargo determines the classification of the hauling operation rather than the operating rights. The fact that the various vehicles in question originally were licensed only in this state further supports the conclusion that the vehicles were purchased for use in this state. 1/7/64.