OCR Text |
Show Car Transfers Require Sales Tax Payment Most people seem confused about the terms of the law passed pass-ed by the 1949 session of the legislature requiring the payment pay-ment of sales tax on all sales of motor vehicles. Only about one in twenty purchasers who apply for transfer of title by mail is enclosing sales tax, according to state tax commission employees. The law requires that sales tax of 2 per cent be paid at the time of transfer of title and registration reg-istration of all motor vehicles. If the car is purchased from a licensed dealer, sales tax should be paid to the dealer, and a dealer's report of sale must accompany ac-company the application for transfer of title and registration. If the car is purchased from a person who is not a dealer, sales tax must be paid to the state tax commission direct. I In cases where persons mail in applications for transfer of title and fail to include sales tax, the issuance of title and registration plates is delayed until un-til the sales tax is paid. It is a misdemeanor for a purchaser pur-chaser to drive a car carrying plates Issued to the former owner. |