Tax Type
Property Tax
Description
Boat;Tax Situs
Topic
Property Subject to Tax
Date Issued
12-12-1973
Automobiles leased by a dealer to the Commonwealth are not exempt from personal property taxes. The Commonwealth, as a lessee, has no beneficial interest in the property.
Automobiles leased by a dealer to the Commonwealth are not exempt from personal property taxes. The Commonwealth, as a lessee, has no beneficial interest in the property.
A boat is taxable in the jurisdiction in which it is normally docked, not in the jurisdiction in which it is stored, even though it is in its place of storage on January 1.
Attorney General's Opinion