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BTLG Table of Contents > Sales and Use Tax Annotations > V > 580.0000 Vehicles > Annotation 580.0408

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V

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580.0000 Vehicles

Annotation 580.0408

(b) Local Deliveries to Nonresidents for Out-of-State Use

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580.0408 Auxiliary Dolly. The statute provides that evidence of out-of-state registration must be submitted to qualify for exemption provided in section 6388. Some states do not require registration of dollies. The Board cannot require evidence of registration when registration is not required. The buyer should furnish an affidavit indicating that registration is not required in the particular state. 4/26/85.