- Ohio BTA held that a business that purchased and substantially enhanced three automobiles owed Ohio use tax on the purchases.
- The resale exemption did not apply because the cars were fundamentally altered before resale. State law states that an original purchase is not a retail sale and not subject to sales tax if the intent is to resell without changing the goods or services.
- The business owner testified that he substantially changed the cars before reselling them and that his business purpose was to buy, enhance, and resell vehicles.
Source Deloitte
Latest Posts in "United States"
- 2026 Local Sales Tax Rate Changes: What U.S. Businesses Need to Know and How to Prepare
- How to Register for a Puerto Rico Sales Tax Permit: Step-by-Step Guide
- Illinois Repeals State Grocery Tax, Allows Local Governments to Impose Their Own 1% Tax
- How to Find California Sales and Use Tax Rates by Address Using CDTFA’s Online Tool
- Sales and Use Tax Exemptions for Nonprofit Organizations: A Guide by CDTFA
