2007 House Bill 4882 ↩

Senate Roll Call 393: Passed

To require a person who purchases items from out-of-state for storage but not for use in this state, or for a tax-exempt use, and subsequently converts the items to use in this state or taxable use, to pay the 6 percent use tax on the purchase price of the items. The bill would essentially reverse a decision of the state Supreme Court regarding the use by auto dealer employees of vehicles in the inventory, reversing the Court's order that the state give a tax refund to some dealers. In addition, the bill would establish the specific criteria by which a vehicle acquired by a new car dealer is considered to have been "converted" to personal use and thus subject to use tax.