Introduced House Bill (H)

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DIGEST

Sales tax exemption for sale of used vehicle. Provides a sales tax exemption for transactions involving a casual sale of a passenger motor vehicle. Defines "casual sale" as an isolated or occasional sale of tangible personal property that was obtained by the owner making the sale for the owner's own use where: (1) the tangible personal property was subject to sales or use tax in a previous transaction; and (2) the owner is not regularly engaged in the business of making such sales. Sales tax exemption for sale of used vehicle. Provides a sales tax exemption for transactions involving a casual sale of a passenger motor vehicle. Defines "casual sale" as an isolated or occasional sale of tangible personal property that was obtained by the owner making the sale for the owner's own use where: (1) the tangible personal property was subject to sales or use tax in a previous transaction; and (2) the owner is not regularly engaged in the business of making such sales.