Tax Type
Retail Sales and Use Tax
Description
Service contracts in connection with sale of motor vehicles
Topic
Taxability of Persons and Transactions
Date Issued
03-30-1987
March 30, 1987
Re: Ruling Request/ Sales and Use Tax
Dear ******************
This will reply to your letter of July 16, 1986 seeking information on the correct application of the sales and use tax to sales by ************* of service contracts in connection with its sales of new and used motor vehicles.
Please find enclosed a copy of a ruling recently issued by the department clarifying a previous ruling of the department concerning the plans mentioned in your July 16 letter.
Based on the enclosed ruling you are acting correctly in charging the tax on your sales of the service contracts described.
I hope this has responded to your question but please let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Related Documents
Rulings of the Tax Commissioner