DEALER SALES

When a dealer makes a sale to another dealer, for the purpose of resale, the sale is exempt from tax as long as the selling dealer maintains a copy of the buying dealer’s Seller’s permit.

When a dealer makes a sale to another dealer, for the purpose of service or company vehicle, the sale is taxed.

When a dealer makes a sale and fails to complete a DMV report of sale the sale is taxed, regardless if the buyer has paid tax to the DMV.

Please be diligent in your maintenance of records and payment of Sales & Use taxes.