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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > V > 580.0000 Vehicles > Annotation 580.0540

Sales and Use Tax Annotations


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V

580.0000 Vehicles

Annotation 580.0540

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

580.0540 Resident for Exempt Trailer Sales. A corporation having substantial activity and employees in the state is a resident of this state for the purpose of determining the application of the exemption for trailer sales out-of-state use. 9/25/63.