Regulations 47 Relating to the Excise Taxes On Sales By the Manufacturer Under S
Regulations 47 Relating to the Excise Taxes On Sales By the Manufacturer Under S
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In our eReader you can find the full English version of the book. Read Regulations 47 Relating to the Excise Taxes On Sales By the Manufacturer Under S Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Regulations 47 Relating to the Excise Taxes On Sales By the Manufacturer Under S
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14. Tires, inner tubes, parts, and accessories sold to manu- facturer. — Subdivision (3) of section 900 of the act provides (hat tires, inner tubes, parts, or accessories shall be exempt from the tax if sold to a manufacturer or producer of automobile trucks, auto- mobile wagons, other automobiles, or motorcycles. To come within this exemption the sale must be to such a manufacturer for use by him in the manufacture or production of new cars or for free replace- ment under contract of guaranty.... If sold to such a manufacturer for any other purpose, such as resale to a dealer or for the rebuilding of used cars, the sale is taxable. In order for the sale to come within the exemption of the statute, the manufacturer must at the time the goods are shipped or sold (whichever is prior) have in his possession 113487°— 19 2 10 EXCISE TAXES ON SALES BY MANUFACTURER. §900 an order or contract of sale, with certificate of the purchaser in writing printed thereon or permanently attached thereto, showing that tho tires, inner tubes, parts, or accessories so purchased are to be used in the manufacture or production of new cars or for free replacement under contract or guaranty: If in any case such an order and certificate can not be produced on demand of any author- ized agent of the department tho tax in respect to the sale will be considered in default.
What to read after Regulations 47 Relating to the Excise Taxes On Sales By the Manufacturer Under S?
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To quickly assess the difficulty of the text, read a short excerpt:
14. Tires, inner tubes, parts, and accessories sold to manu- facturer. — Subdivision (3) of section 900 of the act provides (hat tires, inner tubes, parts, or accessories shall be exempt from the tax if sold to a manufacturer or producer of automobile trucks, auto- mobile wagons, other automobiles, or motorcycles. To come within this exemption the sale must be to such a manufacturer for use by him in the manufacture or production of new cars or for free replace- ment under contract of guaranty.... If sold to such a manufacturer for any other purpose, such as resale to a dealer or for the rebuilding of used cars, the sale is taxable. In order for the sale to come within the exemption of the statute, the manufacturer must at the time the goods are shipped or sold (whichever is prior) have in his possession 113487°— 19 2 10 EXCISE TAXES ON SALES BY MANUFACTURER. §900 an order or contract of sale, with certificate of the purchaser in writing printed thereon or permanently attached thereto, showing that tho tires, inner tubes, parts, or accessories so purchased are to be used in the manufacture or production of new cars or for free replacement under contract or guaranty: If in any case such an order and certificate can not be produced on demand of any author- ized agent of the department tho tax in respect to the sale will be considered in default.
What to read after Regulations 47 Relating to the Excise Taxes On Sales By the Manufacturer Under S?
You can find similar books in the "Read Also" column, or choose other free books by United States. Internal Revenue Service to read onlineMoreLess
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