BARDGETT, Judge.
The issue in this case is whether the sale of certain types of vehicles, known as "dirt bikes", renders the seller subject to sales tax for the privilege of engaging in the business of selling tangible personal property at retail, or whether such vehicles are "motor vehicles" so that the tax involved is paid directly to the department of revenue by the purchaser. Petitioner-appellant sells dirt bikes and respondent-director seeks to collect sales...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.